Application of the accounting standard for revenue recognition
First written in FY2022-Q1. 3 of 4 entries say "Advanced", first in FY2022-Q2. Latest entry: FY2022.
4 other companies' latest entry also says "Advanced".
- FY2022AdvancedAnnual report
「As a result, on the consolidated balance sheet for the current consolidated fiscal year, contract assets increased by ¥53.001 million. On the consolidated income statement for the current consolidated fiscal year, net sales increased by ¥529.165 million, cost of sales increased by ¥526.217 million, and operating income, ordinary income and profit before tax adjustments for the year each increased by ¥2.948 million.」
Disclosed the impact of applying the accounting standard for revenue recognition on the balance sheet and income statement for FY2022. - FY2022-Q3AdvancedAnnual report
「As a result, for the nine months ended the third quarter of the current consolidated fiscal year, net sales increased by ¥423.755 million, cost of sales increased by ¥402.106 million, and operating income, ordinary income and profit before tax adjustments for the quarter each increased by ¥21.649 million.」
Updating the impact of the accounting standard for revenue recognition, applied from the first quarter, on net sales, cost of sales and each profit measure for the nine months ended the third quarter. - FY2022-Q2AdvancedAnnual report
「As a result, for the six months ended the second quarter of the current consolidated fiscal year, net sales increased by ¥283.927 million, cost of sales increased by ¥252.701 million, and operating income, ordinary income and profit before tax adjustments for the quarter each increased by ¥31.226 million.」
Disclosed the impact of the accounting standard for revenue recognition, applied from the first quarter, on net sales, cost of sales, operating income and other items for the six months ended the second quarter. - FY2022-Q1First statedAnnual report
「We adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year and began recognizing revenue at the amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」
Applied the accounting standard for revenue recognition and related standards from the beginning of the first quarter of FY2022, and changed the revenue recognition methods for license sales, contract arrangements including commissioned development, and transactions involving the provision of materials for a fee.