Komori
Css Holdings (2304) · PolicyFirst stated

Adoption of the Revenue Recognition Standard

First written in FY2022-Q1. . Latest entry: FY2022-Q1.

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Change in License and Maintenance Revenue Recognition Methods Following Adoption of the Revenue Recognition StandardA theme 14 companies write about · 5 as a headwind · 1 as a tailwind

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  1. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards were adopted from the beginning of the current first quarter consolidated accounting period. 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.」

    収益認識会計基準を当四半期の期首から適用し、一部の音楽提供サービスについて請求時点認識から履行義務充足時点認識へ変更した。財務諸表への影響は軽微とされた。
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