Yoshimura Food Holdings K.K. (2884) · PolicyUpdated Impact of the Accounting Standard Adoption
Change in Net Sales Presentation Due to Application of the Revenue Recognition Accounting Standard
First written in FY2023-Q1. . Latest entry: FY2023-Q3.
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Presentation of Customer Consideration as a Deduction from Revenue Following Adoption of the Revenue Recognition Accounting StandardA theme 10 companies write about · 0 as a headwind · 0 as a tailwind
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Full recordFilings, disclosures and news, newest first
- FY2023-Q3Updated Impact of the Accounting Standard AdoptionAnnual report
「As a result, net sales for the cumulative third quarter of the current consolidated fiscal year decreased by ¥4,675 thousand, while selling, general and administrative expenses decreased by ¥4,675 thousand.」
The impact of applying the revenue recognition standard and related standards on net sales and selling, general and administrative expenses for the cumulative third quarter has been updated. - FY2023-Q2Updated Impact of the Accounting Standard AdoptionAnnual report
「As a result, net sales for the cumulative second quarter of the current consolidated fiscal year decreased by ¥3,005 thousand, while selling, general and administrative expenses decreased by ¥3,005 thousand.」
The impact of applying the revenue recognition standard and related standards on net sales and selling, general and administrative expenses for the cumulative period is disclosed. - FY2023-Q1First statedAnnual report
「As a result, net sales for the cumulative first quarter of the current consolidated fiscal year decreased by ¥1,079 thousand, while selling, general and administrative expenses decreased by ¥1,079 thousand.」
The revenue recognition standard and related standards were applied from the beginning of the period on 1 March 2022, and part of the consideration paid to customers was reclassified from selling, general and administrative expenses as a deduction from net sales.