Taisei (1801) · PolicyRestated
Application of the Accounting Standard for Revenue Recognition and Change in the Method of Recognizing Construction Revenue
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q2.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Change to Progress-Based Revenue Recognition under the Revenue Recognition Accounting Standard and Its Financial ImpactA theme 127 companies write about · 20 as a headwind · 21 as a tailwind
91 other companies' latest entry also says "Restated".
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Showing 14 of the 127 companies compared. The sentences above are computed from all 127.Full recordFilings, disclosures and news, newest first
- FY2022-Q2RestatedAnnual report
「少額又は期間がごく短い工事を除き、履行義務を充足するにつれて、一定の期間にわたり収益を認識する方法に変更しております。」
第1四半期から適用した収益認識会計基準に基づく工事収益の認識方法を継続している。 - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the first-quarter consolidated accounting period. Revenue is recognized at the point when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services.」
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、少額又は短期の工事を除き、履行義務の充足に応じて一定期間にわたり収益を認識する方法へ変更した。財務諸表への影響は軽微としている。