Members (2130) · InitiativeFirst stated

Adoption of the Accounting Standard for Revenue Recognition

First written in FY2022. . Latest entry: FY2022.

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Same theme, other companies

Net Presentation of Agent Transactions Following Adoption of the Revenue Recognition Accounting StandardA theme 80 companies write about · 6 as a headwind · 0 as a tailwind

2 other companies' latest entry also says "First stated".

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Showing 14 of the 80 companies compared. The sentences above are computed from all 80.

Full recordFilings, disclosures and news, newest first

FY2022First statedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and other standards from the beginning of the current fiscal year, and recognizes revenue at the amount expected to be received in exchange for the relevant goods or services when control of the promised goods or services is transferred to the customer.」
From the beginning of the current fiscal year, the company applied the Revenue Recognition Standard and other standards and changed its policy for agency transactions to recognize revenue on a net basis rather than at the gross amount of consideration received from customers.

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