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Studio Alice (2305) · FactRestated

Planned application of the Revenue Recognition Accounting Standard for the fiscal year ending February 2023

First written in FY2019. 2 of 5 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2019 – FY20212019: 120192020: 020202021: 120212022: 220222023: 1
Same theme, other companies
Impact of Applying Revenue Recognition Accounting Standards on Financial StatementsA theme 366 companies write about · 218 as a headwind · 11 as a tailwind

85 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 366 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q3RestatedAnnual report

    「As a result, the opening balance of retained earnings for the current fiscal year decreased by ¥45.007 million.」

    Reiterates that the opening balance of retained earnings decreased by ¥45.007 million due to application of the accounting standards for revenue recognition and related standards.
  2. FY2023-Q2Disclosed a ¥45 million decrease in the opening balance of retained earnings due to application of the revenue recognition standardsAnnual report

    「As a result, the opening balance of retained earnings for the current fiscal year decreased by ¥45.007 million.」

    States that the opening balance of retained earnings decreased by ¥45.007 million due to application of the accounting standards for revenue recognition and related standards.
  3. FY2023-Q1AchievedAnnual report

    「We have applied the Accounting Standard for Revenue Recognition and other relevant standards from the beginning of the first quarter of the current fiscal year. Key management indicators for the six months ended 30 June reflect application of these standards.」

    The accounting standards for revenue recognition and related standards, which had been scheduled for application from the beginning of the fiscal year ending February 2023, were actually applied from the beginning of the current first quarter of the consolidated fiscal year. The Company also reviewed the point at which performance obligations for photography transactions are satisfied and deferred revenue relating to points classified as material rights.
  4. FY2021RestatedAnnual report

    「To be applied from the beginning of the fiscal year ending February 2023.」

    Reiterates the plan to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending February 2023.
  5. FY2019First statedAnnual report

    「To be applied from the beginning of the fiscal year ending February 2023.」

    Disclosed plans to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending February 2023.
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Planned application of the Revenue Recognition Accounting Standard for the fiscal year ending February 2023 | STUDIO ALICE Co.,Ltd. (2305) | Komori