Komori
Ichigo (2337) · PolicyFirst stated

Application of the Revenue Recognition Standard

First written in FY2023-Q1. . Latest entry: FY2023-Q1.

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Accounting policy change due to application of the Revenue Recognition Accounting Standard with no impactA theme 25 companies write about · 0 as a headwind · 0 as a tailwind

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  1. FY2023-Q1First statedAnnual report

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

    The Company applied the revenue recognition accounting standard and related guidance from the beginning of the first quarter of the current consolidated accounting period. There was no impact on the beginning balance of retained earnings, and the impact on the quarterly consolidated financial statements was immaterial.
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