Komori
Tomoe (1921) · PolicyRestated

Planned application of the Accounting Standard for Revenue Recognition for the fiscal year ending March 2022

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: 320212022: 1
Same theme, other companies
Impact of Applying Revenue Recognition Accounting Standards on Financial StatementsA theme 424 companies write about · 254 as a headwind · 16 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 424 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2022-Q3RestatedAnnual report

    「As a result, net sales and cost of sales each decreased by ¥6,754.468 million during the cumulative third quarter of the current consolidated fiscal year, but there was no impact on operating profit, ordinary profit, or quarterly profit before income taxes.」

    The company continues to apply the Accounting Standard for Revenue Recognition and explains that, during the cumulative third quarter, net sales and cost of sales each decreased by ¥6,754.468 million, while there was no impact on profit at any stage.
  2. FY2022-Q2RestatedAnnual report

    「As a result, net sales and cost of sales each decreased by ¥6,744.406 million during the cumulative second quarter of the current consolidated fiscal year, but there was no impact on operating profit, ordinary profit, or quarterly profit before income taxes.」

    The company continues to apply the Accounting Standard for Revenue Recognition and explains that, during the cumulative second quarter, net sales and cost of sales each decreased by ¥6,744.406 million, while there was no impact on profit at any stage.
  3. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Standard No. 29, 31 March 2020) and other relevant requirements have been applied from the beginning of the current first quarter of the consolidated fiscal year,」

    The company applied the Accounting Standard for Revenue Recognition from the beginning of the current first quarter of the consolidated fiscal year, rather than continuing to list it as scheduled for application through the previous fiscal year. As a result, net sales and cost of sales each decreased by ¥5,700.219 million, but there was no impact on operating profit, ordinary profit, or quarterly profit before income taxes.
  4. FY2021RestatedAnnual report

    「(2) Scheduled date of application The standards will be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards and other relevant requirements The impact on the consolidated financial statements of applying the Accounting Standard for Revenue Recognition and other relevant requirements is currently being assessed.」

    The company plans to apply the revenue recognition accounting standard from the beginning of the fiscal year ending March 2022 and continues to assess the impact.
  5. FY2020RestatedAnnual report

    「The impact on the consolidated financial statements of applying the Accounting Standard for Revenue Recognition and related standards is currently being assessed.」

    The company plans to apply the Accounting Standard for Revenue Recognition and other relevant requirements from the beginning of the fiscal year ending March 2022 and continues to assess their impact.
  6. FY2018First statedAnnual report

    「(2) Scheduled date of application The standards will be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards and other relevant requirements The impact on the consolidated financial statements of applying the Accounting Standard for Revenue Recognition and other relevant requirements is currently being assessed.」

    The company plans to apply the Accounting Standard for Revenue Recognition and other relevant requirements from the beginning of the fiscal year ending March 2022 and states that their impact on the financial statements is being assessed.
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