Application of the revenue recognition standard
First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「「収益認識に関する会計基準」（企業会計基準第29号 2020年３月31日）等を第48期の期首から適用しており、第48期以降に係る主要な経営指標等については、当該会計基準等を適用した後の指標等となっております。」
第48期首から適用した収益認識会計基準等に基づく表示・指標の継続が確認される。 - FY2023RestatedAnnual report
「We applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the current consolidated fiscal year. Revenue is recognised 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.」
収益認識会計基準等の適用が継続している。 - FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the consolidated fiscal year. Revenue is now recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」
収益認識会計基準等の適用を当連結会計年度の期首から継続している。損益および利益剰余金の期首残高への影響はないとされている。 - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」
第1四半期連結会計期間の期首から適用した収益認識会計基準等について、第3四半期報告書でも同じ会計方針が継続している。損益および利益剰余金の期首残高への影響はないとされている。 - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」
第1四半期連結会計期間の期首から適用した収益認識会計基準等について、第2四半期報告書でも同じ会計方針が継続している。損益および利益剰余金の期首残高への影響はないとされている。 - 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.」
当第1四半期連結会計期間の期首から収益認識会計基準等を適用した。経過的な取扱いに従って適用し、当第1四半期の損益および利益剰余金の期首残高への影響はないと記載している。