Komori
Masaru (1795) · InitiativeRestated

Adoption of the revenue recognition accounting standard from the fiscal year ending September 2022

First written in FY2019. 4 of 6 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseFirst statedFY2019 – FY2021RestatedFY2022-Q2 – FY20222019: 12020: 020202021: 120212022: 42022
Same theme, other companies
Impact of Applying Revenue Recognition Accounting Standards on Financial StatementsA theme 448 companies write about · 263 as a headwind · 17 as a tailwind

82 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 448 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2022RestatedAnnual report

    「As a result, revenue from completed construction contracts for the current fiscal year increased ¥346.188 million, and cost of completed construction contracts increased ¥346.188 million. There was no impact on the opening balance of retained earnings carried forward.」

    The company disclosed that, under the Revenue Recognition Accounting Standard adopted from the beginning of the fiscal year ending September 2022, revenue from completed construction contracts and cost of completed construction contracts each increased ¥346.188 million, with no impact on the opening balance of retained earnings.
  2. FY2022-Q3RestatedAnnual report

    「As a result, revenue from completed construction contracts for the cumulative third quarter of the current consolidated fiscal year increased ¥525.811 million, and cost of completed construction contracts increased ¥525.811 million. There was no impact on the opening balance of retained earnings.」

    The company disclosed that, under the Revenue Recognition Accounting Standard adopted from the beginning of the first quarter of the consolidated fiscal year, revenue from completed construction contracts and cost of completed construction contracts each increased ¥525.811 million, with no impact on the opening balance of retained earnings.
  3. FY2022-Q2RestatedAnnual report

    「As a result, revenue from completed construction contracts for the cumulative second quarter of the current consolidated fiscal year increased ¥79.097 million, and cost of completed construction contracts increased ¥79.097 million. There was no impact on the opening balance of retained earnings.」

    The company disclosed that, under the Revenue Recognition Accounting Standard adopted from the beginning of the first quarter of the consolidated fiscal year, revenue from completed construction contracts and cost of completed construction contracts each increased ¥79.097 million in the cumulative second quarter, with no impact on retained earnings.
  4. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) has been adopted from the beginning of the first quarter of the current consolidated fiscal year.」

    The Revenue Recognition Accounting Standard, which had been scheduled for adoption from the beginning of the fiscal year ending September 2022, was adopted from the beginning of the first quarter of the current consolidated fiscal year, which began on 1 October 2021.
  5. FY2021RestatedAnnual report

    「The Accounting Standard for Revenue Recognition and related standards will be adopted from the beginning of the fiscal year ending September 2022. The amount of the impact of adopting the Accounting Standard for Revenue Recognition and related standards on the consolidated financial statements is currently being assessed.」

    The Accounting Standard for Revenue Recognition is scheduled to be adopted from the beginning of the fiscal year ending September 2022, and the amount of its impact continues to be assessed.
  6. FY2019First statedAnnual report

    「The Accounting Standard for Revenue Recognition and related standards are scheduled to be adopted from the beginning of the fiscal year ending September 2022. The amount of the impact of adopting the Accounting Standard for Revenue Recognition and related standards on the consolidated financial statements is currently being assessed.」

    The new accounting standard for revenue recognition is scheduled to be adopted from the beginning of the fiscal year ending September 2022, and the amount of its impact on the financial statements is being assessed.
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Masaru's next results are scheduled for 2026-11-13. Read the earnings preview
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