Komori
Sms (2175) · PolicyRestated

Application of the Revenue Recognition Standard from the Fiscal Year Ending March 2022

First written in FY2020. 2 of 5 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2020AdvancedFY2021 – FY2022-Q1RestatedFY2022-Q2 – FY2022-Q32020: 120202021: 320212022: 12022
Same theme, other companies
対応 to the 2022 Adoption of the Revenue Recognition Accounting StandardA theme 619 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 619 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Revenue Recognition and related standards have been applied from the beginning of the first-quarter consolidated accounting period. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The application of the revenue recognition accounting standards and related guidance, adopted from the beginning of the first-quarter consolidated accounting period, is continuing. The impact of adoption is considered immaterial.
  2. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the first-quarter consolidated accounting period. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The application of the revenue recognition accounting standards and related guidance, adopted from the beginning of the first-quarter consolidated accounting period, is continuing. The impact is considered immaterial.
  3. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the current first-quarter consolidated accounting period. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The revenue recognition accounting standards and related guidance, which had been scheduled for adoption from the beginning of the fiscal year ending March 2022, were applied from the beginning of the current first quarter. The impact on the financial statements is considered immaterial.
  4. FY2021AdvancedAnnual report

    「The impact of applying the Accounting Standard for Revenue Recognition and related guidance on the consolidated financial statements is immaterial.」

    The planned adoption of the revenue recognition standard from the beginning of the fiscal year ending March 2022 remains unchanged, and the impact on the consolidated financial statements is assessed as immaterial.
  5. FY2020First statedAnnual report

    「The accounting standards for revenue recognition and related guidance are scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    The accounting standard for revenue recognition and related guidance are scheduled to be applied from the beginning of the fiscal year ending March 2022, and the impact is under assessment.
Moved together

"Talent Recruitment and Development to Capture Business Opportunities" moved the same way as this thread, in the same document, in 2 of its 5 moves.

222★123
  1. ★This thread
  2. 1Talent Recruitment and Development to Capture Business Opportunities2×
  3. 2Revenue and Profit Growth2×
  4. 3Sustained Growth in Net Income2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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