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Santo (1788) · PolicyRestated

Preparing to Apply the Revenue Recognition Standard

First written in FY2018. 4 of 6 entries say "Restated". Latest entry: FY2022-Q3.

6entries
5years
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ProgressHeldSoftenedWorseRestatedFY2018 – FY20212018: 120182019: 020192020: 120202021: 220212022: 22022
Same theme, other companies
Impact of Applying Revenue Recognition Accounting Standards on Financial StatementsA theme 366 companies write about · 218 as a headwind · 11 as a tailwind

85 other companies' latest entry also says "Restated".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 366 threads.
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  1. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards have been applied from the beginning of the first quarter accounting period.」

    Stated that the Revenue Recognition Standard applied from the beginning of the first quarter accounting period continued to be applied.
  2. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards have been applied from the beginning of the first quarter accounting period.」

    Stated that the Revenue Recognition Standard, which was applied from the beginning of the first quarter accounting period, continued to be applied. For construction contracts, revenue is recognized over a specified period.
  3. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards have been applied from the beginning of the current first quarter accounting period.」

    Applied the Revenue Recognition Standard and related standards from the beginning of the current first quarter accounting period. For construction contracts, the Company changed to a method of recognizing revenue over time as performance obligations are satisfied, but stated that there was no impact on profit or loss for the current cumulative quarter.
  4. FY2021RestatedAnnual report

    「The company will apply them from the beginning of the fiscal year ending June 2022.」

    Continued to state that the Accounting Standard for Revenue Recognition and related standards were scheduled to be applied from the beginning of the fiscal year ending June 2022.
  5. FY2020RestatedAnnual report

    「The company will apply them from the beginning of the fiscal year ending June 2022.」

    Continued to state that the Accounting Standard for Revenue Recognition and related standards were scheduled to be applied from the beginning of the fiscal year ending June 2022, with the impact under assessment.
  6. FY2018First statedAnnual report

    「Scheduled application date for the Accounting Standard for Revenue Recognition and related standards: To be applied from the beginning of the fiscal year ending June 2022.」

    Stated that the Accounting Standard for Revenue Recognition and related implementation guidance were scheduled to be applied from the beginning of the fiscal year ending June 2022, and that the impact on the financial statements was under assessment.
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Preparing to Apply the Revenue Recognition Standard | SANTO CORPORATION (1788) | Komori