Komori
Asmo (2654) · FactAchieved

Planned Adoption of the Revenue Recognition Accounting Standard for the Fiscal Year Ending March 2022

First written in FY2018. 2 of 4 entries say "Restated". Latest entry: FY2022-Q1.

4entries
4years
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018 – FY20212018: 120182019: 020192020: 120202021: 22021
Same theme, other companies
Impact of Applying Revenue Recognition Accounting Standards on Financial StatementsA theme 392 companies write about · 236 as a headwind · 12 as a tailwind

18 other companies' latest entry also says "Achieved".

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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 392 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition and related standards were adopted from the beginning of the first quarter consolidated accounting period. Revenue is recognized at the point when control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange.」

    The company began applying the revenue recognition accounting standard and related standards from the current quarter, the beginning of the fiscal year ending March 2022. It has also disclosed the impact on revenue and retained earnings, among other items.
  2. FY2021RestatedAnnual report

    「(2) Scheduled date of adoption The standard is scheduled to be adopted from the beginning of the fiscal year ending March 2022. (3) Impact of adoption The impact is being assessed in preparing the consolidated financial statements.」

    The company plans to apply the revenue recognition accounting standard from the beginning of the fiscal year ending March 2022 and continues to assess the impact.
  3. FY2020RestatedAnnual report

    「(2) Scheduled date of adoption The standard is scheduled to be adopted from the beginning of the fiscal year ending March 2022. (3) Impact of adoption The impact is being assessed in preparing the consolidated financial statements.」

    The company set the start of applying the accounting standard for revenue recognition at the beginning of the fiscal year ending March 2022 and continues to assess the impact on the financial statements.
  4. FY2018First statedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 30 March 2018) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 30 March 2018) were scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact was being assessed when the consolidated financial statements were prepared.」

    The new accounting standard for revenue recognition was scheduled to be applied from the beginning of the fiscal year ending March 2022, and the amount of its impact on the financial statements was under evaluation.
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