Planned 2023 application of the accounting standard for revenue recognition
First written in FY2019. 3 of 6 entries say "Restated". Latest entry: FY2023-Q3.
7 other companies' latest entry also says "Other".
- FY2023-Q3Details of the applicationAnnual report
「The main changes resulting from the application of the Accounting Standard for Revenue Recognition and related guidance are as follows.」
In addition to continuing to apply the revenue recognition standard and related guidance, the Company disclosed specific changes in accounting treatment for agent transactions, customer points, membership fee income, transactions involving goods supplied for consideration and outsourced logistics services. - FY2023-Q1AchievedAnnual report
「We have applied the “Accounting Standard for Revenue Recognition” (Accounting Standard No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year.」
The Accounting Standard for Revenue Recognition and related guidance, which had been scheduled for application from the beginning of the fiscal year ending February 2023, were actually applied from 1 March 2022. The recognition methods for agent transactions, points and membership fee income, among other items, were also changed. - FY2022RestatedAnnual report
「To be applied from the beginning of the fiscal year ending February 2023.」
The policy of applying the Accounting Standard for Revenue Recognition and related guidance from the beginning of the fiscal year ending February 2023 remains in place. - FY2021RestatedAnnual report
「The Accounting Standard for Revenue Recognition and related guidance will be applied from the beginning of the fiscal year ending February 2023. The impact of applying the Accounting Standard for Revenue Recognition and related guidance on the consolidated financial statements is currently being evaluated.」
The Company plans to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending February 2023 and continues to evaluate the impact. - FY2020RestatedAnnual report
「The Accounting Standard for Revenue Recognition and related guidance will be applied from the beginning of the fiscal year ending February 2023. The impact of applying the Accounting Standard for Revenue Recognition and related guidance on the consolidated financial statements is currently being evaluated.」
The Company stated that it plans to apply the revenue recognition standard and related guidance from the beginning of the fiscal year ending February 2023 and continues to evaluate the impact. - FY2019First statedAnnual report
「The Accounting Standard for Revenue Recognition and related guidance will be applied from the beginning of the fiscal year ending February 2023. The impact of applying the Accounting Standard for Revenue Recognition and related guidance on the consolidated financial statements is currently being evaluated.」
The Company disclosed that it plans to apply the accounting standard and implementation guidance for revenue recognition from the beginning of the fiscal year ending February 2023 and is evaluating the impact.