Nippon Aqua (1429) · PolicyRestated
Application of the Revenue Recognition Standard and Progress-Based Recognition of Construction Revenue
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
3entries
1years
0from disclosures
How it moved
Same theme, other companies
Deduction of Rebates and Recognition of Construction Revenue Based on Progress Following Adoption of the Revenue Recognition StandardA theme 20 companies write about · 2 as a headwind · 4 as a tailwind
13 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 20 companies compared. The sentences above are computed from all 20.Full recordFilings, disclosures and news, newest first
- FY2022-Q3RestatedAnnual report
「この結果、当第３四半期累計期間の売上高が82,225千円減少し、売上原価が5,334千円増加しています。」
収益認識会計基準の適用方針を継続し、第3四半期累計期間への影響として売上高82,225千円減少、売上原価5,334千円増加、営業利益19,920千円減少を開示している。 - FY2022-Q2RestatedAnnual report
「この結果、当第２四半期累計期間の売上高が55,654千円減少し、売上原価が1,081千円増加しています。」
収益認識会計基準の適用方針を継続し、第2四半期累計期間への影響として売上高55,654千円減少、売上原価1,081千円増加を開示している。 - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards from the beginning of the first quarter of the current fiscal year. Revenue is 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.」
収益認識会計基準を当第1四半期会計期間の期首から適用し、リベート・売上割引を売上高から控除する方法へ変更した。工事は一定期間にわたり履行される義務として、アウトプット法または原価回収基準で収益を認識している。適用により当四半期の売上高は24,492千円減少し、売上原価は4,320千円増加した。