Application of the Accounting Standard for Revenue Recognition in the Fiscal Year Ending February 2023
First written in FY2019. 2 of 7 entries say "Restated". Latest entry: FY2023.
4 other companies' latest entry also says "Other".
- FY2023Full-year impact of revenue recognition changes disclosedAnnual report
「As a result of applying these accounting standards and related guidance, compared with the previous accounting treatment, revenue decreased by ¥8,946 million, cost of revenue by ¥4,967 million, and selling, general and administrative expenses by ¥4,016 million, while operating income increased by ¥37 million and ordinary income and profit before income taxes increased by ¥41 million each for the fiscal year.」
The company specifically disclosed the full-year impact of applying the revenue recognition standards and related guidance on revenue, expenses, operating income and ordinary income. - FY2023-Q3Updated cumulative impact of the change in revenue recognitionAnnual report
「As a result of applying these accounting standards and related guidance, compared with the previous accounting treatment, revenue decreased by ¥6,516 million, cost of revenue by ¥3,479 million, and selling, general and administrative expenses by ¥3,066 million, while operating income increased by ¥29 million and ordinary income and profit before income taxes increased by ¥31 million each for the nine months ended 31 December.」
In addition to applying the revenue recognition standards and related guidance, the company updated and disclosed the amounts of their impact on revenue, expenses and profit for the nine-month period. - FY2023-Q2Impact of revenue recognition changes quantifiedAnnual report
「As a result of applying these accounting standards and related guidance, compared with the previous accounting treatment, revenue decreased by ¥4,314 million, cost of revenue by ¥2,171 million, and selling, general and administrative expenses by ¥2,167 million, while operating income increased by ¥24 million and ordinary income and profit before income taxes increased by ¥26 million each for the six months ended 30 September.」
In addition to applying the revenue recognition standards and related guidance, the company specifically disclosed the amounts of their impact on revenue, expenses and profit. - FY2023-Q1AchievedAnnual report
「We applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards from the beginning of the current first quarter of the consolidated fiscal year,」
The company applied the accounting standards for revenue recognition and related standards that had been scheduled for application from the beginning of the fiscal year ending February 2023. It also changed its revenue recognition methods for agency transactions, the company's own points such as Nikoka, third-party points, gift certificates and center fees. - FY2022RestatedAnnual report
「To be applied from the beginning of the fiscal year ending February 2023.」
The company reiterated its plan to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending February 2023. - FY2020RestatedAnnual report
「Scheduled adoption date for the Accounting Standard for Revenue Recognition and other standards: adoption from the beginning of the fiscal year ending February 2023.」
The company reiterated its plan to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending February 2023. - FY2019First statedAnnual report
「Scheduled adoption date for the Accounting Standard for Revenue Recognition and other standards: adoption from the beginning of the fiscal year ending February 2023.」
The company stated for the first time that it planned to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending February 2023.