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The Japan Wool Textile (3201) · PolicyRestated

Application of Accounting Standards for Revenue Recognition

First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2022-Q32022: 32022
Same theme, other companies
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

20 other companies' latest entry also says "Restated".

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Showing 14 of the 25 companies compared. The sentences above are computed from all 25.
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  1. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    第1四半期から適用した収益認識会計基準を継続適用している。
  2. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    第1四半期から適用した収益認識会計基準を当第2四半期でも継続適用している。損益への影響は軽微としている。
  3. FY2022-Q1First statedAnnual report

    「The Accounting Standard for Revenue Recognition and related standards were applied from the beginning of the first quarter of the current fiscal year. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」

    収益認識会計基準等を第1四半期連結会計期間の期首から適用し、収益認識時点と測定方法を変更した。損益への影響は軽微で、利益剰余金の期首残高への影響はないとしている。
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Application of Accounting Standards for Revenue Recognition | THE JAPAN WOOL TEXTILE CO.,LTD. (3201) | Komori