Komori
Cds (2169) · FactRestated

Planned Adoption of the Revenue Recognition Standard

First written in FY2018. 4 of 6 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseRestatedFY2018 – FY2020RestatedFY2022-Q2 – FY20232019: 120192020: 120202021: 120212022: 220222023: 020232024: 12024
Same theme, other companies
対応 to the 2022 Adoption of the Revenue Recognition Accounting StandardA theme 620 companies write about · 16 as a headwind · 1 as a tailwind

123 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 620 threads.
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  1. FY2023RestatedAnnual report

    「「収益認識に関する会計基準」(企業会計基準第29号 2020年3月31日)等を第43期の期首から適用しており」

    収益認識会計基準を適用した状態と、請負契約の進捗度に基づく収益認識を継続している。
  2. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Accordingly, the key management indicators and other data for the six-month period and the second quarter of the consolidated fiscal year reflect application of these accounting standards and related standards.」

    収益認識に関する会計基準を第1四半期連結会計期間の期首から適用している状態を継続して記載している。
  3. FY2022-Q1AchievedAnnual report

    「We adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020, hereinafter the Revenue Recognition Standard) and related standards from the beginning of the first quarter of the current consolidated fiscal year. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services is transferred to the customer.」

    前年度まで適用予定としていた収益認識に関する会計基準等を、当第1四半期連結会計期間の期首から適用した。請負契約については履行義務の充足に係る進捗度に基づき収益を認識する方法へ変更している。
  4. FY2020RestatedAnnual report

    「2.適用予定日 2022年12月期の期首から適用します。」

    収益認識に関する会計基準等を2022年12月期首から適用する予定を継続している。
  5. FY2019RestatedAnnual report

    「We will apply it from the beginning of the fiscal year ending December 2022.」

    収益認識に関する会計基準等を2022年12月期首から適用する予定とし、影響額は評価中としている。
  6. FY2018First statedAnnual report

    「Scheduled adoption date for the Accounting Standard for Revenue Recognition and related standards: adoption will begin at the start of the fiscal year ending December 2034.」

    Planned to apply the Accounting Standard for Revenue Recognition and related guidance from the beginning of the fiscal year ending December 2022; the impact was under assessment.
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