Komori
Shimizu (1803) · PolicyFirst stated

Adoption of the Accounting Standard for Revenue Recognition

First written in FY2022-Q2. . Latest entry: FY2022-Q2.

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Impact of Applying Revenue Recognition Accounting Standards on Financial StatementsA theme 367 companies write about · 219 as a headwind · 11 as a tailwind

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  1. FY2022-Q2First statedAnnual report

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

    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た。適用により利益剰余金の期首残高は30億86百万円増加し、当第2四半期累計期間の売上高は37億39百万円、売上原価は34億84百万円、営業利益・経常利益・税金等調整前四半期純利益は各2億55百万円減少した。
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