Komori
Kose R.E. (3246) · FactRestated

Planned Adoption of the Revenue Recognition Accounting Standard for the January 2023 Fiscal Year

First written in FY2020. 3 of 6 entries say "Restated". Latest entry: FY2025.

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How it moved
ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021RestatedFY2023-Q2 – FY20252020: 120202021: 120212022: 320222023: 020232024: 020242025: 12025
Same theme, other companies
対応 to the 2022 Adoption of the Revenue Recognition Accounting StandardA theme 619 companies write about · 16 as a headwind · 1 as a tailwind

123 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 619 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「The accounting standards for revenue recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the 33rd fiscal year, and the key management indicators and other information for the 33rd fiscal year onward have been calculated after applying those standards.」

    The notes to the key management indicators reconfirm that the accounting standards for revenue recognition and related standards have been applied from the beginning of the 33rd fiscal year.
  2. FY2023-Q2RestatedAnnual report

    「The accounting standards for revenue recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and related standards have been applied from the beginning of the first quarter of the current fiscal year, and the amounts for the cumulative second quarter have been calculated after applying the Revenue Recognition Standard and related standards.」

    It has been reconfirmed that the accounting standards for revenue recognition and related standards have been applied from the beginning of the first quarter.
  3. FY2023-Q1AchievedAnnual report

    「The accounting standards for revenue recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter of the current fiscal year, and the key management indicators and other information for the cumulative first quarter have been calculated after applying those standards.」

    The accounting standards for revenue recognition and related standards were applied from the beginning of the first quarter of the fiscal year commencing 1 February 2022.
  4. FY2022AdvancedAnnual report

    「2. Scheduled application date The standards will be applied from the beginning of the fiscal year ending January 2023. 3. Impact of applying the accounting standards The application of the accounting standards for revenue recognition and related standards will have no material impact on the consolidated financial statements.」

    The Company reconfirmed that the accounting standards for revenue recognition and related standards were scheduled to be applied from the beginning of the fiscal year ending January 2023, and stated that the application was not expected to have a material impact on the consolidated financial statements.
  5. FY2021RestatedAnnual report

    「Scheduled to be applied from the beginning of the fiscal year ending January 2023.」

    The policy of applying the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending January 2023 has been reconfirmed.
  6. FY2020First statedAnnual report

    「Scheduled to be applied from the beginning of the fiscal year ending January 2023.」

    The Company first disclosed that the accounting standards for revenue recognition and related standards were scheduled to be applied from the beginning of the fiscal year ending January 2023, with the impact currently being assessed.
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