Change in the Presentation of Revenue and Selling, General and Administrative Expenses Resulting from the Adoption of IFRS 15
First written in FY2019-Q1. 2 of 4 entries say "Restated". Latest entry: FY2019.
5 other companies' latest entry also says "Other".
- FY2019Full-year impact of IFRS 15: ¥589,911 thousandAnnual report
「The company’s overseas consolidated subsidiary has applied “Revenue from Contracts with Customers” (IFRS 15) from the current consolidated fiscal year.」
The application of IFRS 15 by the overseas consolidated subsidiary has continued to be disclosed through the quarterly periods and is now disclosed for the full year. - FY2019-Q3RestatedAnnual report
「The company’s overseas consolidated subsidiary has applied “Revenue from Contracts with Customers” (IFRS 15) from the first quarter of the current consolidated fiscal year. Certain payments to customers had previously been classified as selling, general and administrative expenses, but have been deducted from revenue since the first quarter. As a result, revenue and selling, general and administrative expenses for the cumulative third quarter decreased by ¥431,766 thousand each.」
The continued application of IFRS 15 by the overseas consolidated subsidiary and the change in presentation of certain payments as deductions from revenue were disclosed, with the impact on the cumulative third quarter stated as ¥431,766 thousand. - FY2019-Q2RestatedAnnual report
「The company’s overseas consolidated subsidiary has applied “Revenue from Contracts with Customers” (IFRS 15) from the first quarter of the current consolidated fiscal year. Certain payments to customers had previously been classified as selling, general and administrative expenses, but have been deducted from revenue since the first quarter. As a result, revenue and selling, general and administrative expenses for the cumulative second quarter decreased by ¥283,339 thousand each.」
The continued application of IFRS 15 by the overseas consolidated subsidiary and the change in presentation of certain payments as deductions from revenue were disclosed, with the impact on the cumulative second quarter stated as ¥283,339 thousand. - FY2019-Q1First statedAnnual report
「The company’s overseas consolidated subsidiary has applied “Revenue from Contracts with Customers” (IFRS 15) from the first quarter of the current consolidated fiscal year. Certain payments to customers had previously been classified as selling, general and administrative expenses, but have been deducted from revenue since the first quarter of the current consolidated fiscal year. As a result, revenue and selling, general and administrative expenses for the cumulative first quarter decreased by ¥142,777 thousand each. For the adoption of this standard, the company has used the permitted transition method of recognising the cumulative effect of applying the standard at the date of initial application.」
The overseas consolidated subsidiary adopted IFRS 15 from the first quarter and changed the presentation of certain payments to customers from selling, general and administrative expenses to deductions from revenue. Revenue and selling, general and administrative expenses each decreased by ¥142,777 thousand.