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Iida Group Holdings (3291) · PolicyRestated

Progress-Based Recognition of Construction Contract Revenue under IFRS 15

First written in FY2019-Q1. 14 of 15 entries say "Restated". Latest entry: FY2025-H1.

15entries
7years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY2025-H12018: 220182019: 420192020: 320202021: 020212022: 220222023: 120232024: 32024
Same theme, other companies
Five-Step Revenue Recognition Policy for Customer Contracts and Contract Balance ManagementA theme 6 companies write about · 0 as a headwind · 0 as a tailwind

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

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  1. FY2025-H1RestatedAnnual report

    「Accordingly, the Group recognizes revenue in the custom-built home business based on the progress of construction.」

    For the custom-built home business, the Group continues to apply its accounting policy of recognizing revenue based on construction progress.
  2. FY2024RestatedAnnual report

    「Accordingly, the Group recognizes revenue in the custom-built home business based on the progress of construction.」

    The Group continues to apply its accounting policy of recognizing revenue from the custom-built home business based on construction progress.
  3. FY2024-Q3RestatedAnnual report

    「Accordingly, the Group recognizes revenue in the custom-built home business based on the progress of construction.」

    The Group continues to apply its accounting policy under IFRS 15 of recognizing revenue from the custom-built home business based on the progress of construction.
  4. FY2023-Q3RestatedAnnual report

    「Accordingly, the Group recognizes revenue in the custom-built home business based on the progress of construction.」

    The Group continues to apply its accounting policy of recognizing revenue from the custom-built home business based on the progress of construction.
  5. FY2023-Q2RestatedAnnual report

    「In the custom-built home business, the Group recognizes revenue based on the progress of construction.」

    The Group continues to apply its accounting policy under IFRS 15 of recognizing revenue from the custom-built home business based on the progress of construction.
  6. FY2023-Q1RestatedAnnual report

    「In the custom-built home business, the Group recognizes revenue based on the progress of construction.」

    The Group continues to apply its accounting policy of recognizing revenue from the custom-built home business based on construction progress.
  7. FY2021-Q2RestatedAnnual report

    「In the custom-built home business, the Group recognizes revenue based on the progress of construction.」

    The Group continues to apply its accounting policy of recognizing revenue from the custom-built home business based on the progress of construction.
  8. FY2021-Q1RestatedAnnual report

    「In the custom-built home business, the Group recognizes revenue based on the progress of construction.」

    The Group continues to apply its accounting policy of recognizing revenue from the custom-built home business based on the progress of construction.
  9. FY2020-Q3RestatedAnnual report

    「In the custom-built home business, the Group recognizes revenue based on the progress of construction.」

    The Group continues to apply its policy under IFRS 15 of recognizing revenue from the custom-built home business based on construction progress.
  10. FY2020-Q2RestatedAnnual report

    「In the custom-built home business, the Group recognizes revenue based on the progress of construction.」

    The Group continues to apply its policy under IFRS 15 of recognizing revenue from the custom-built home business based on construction progress.
  11. FY2020-Q1RestatedAnnual report

    「In the custom-built home business, the Group recognizes revenue based on the progress of construction.」

    The Group continues to apply its policy under IFRS 15 of recognizing revenue from the custom-built home business based on the progress of construction.
  12. FY2019RestatedAnnual report

    「Following the adoption of this standard, the Group recognizes revenue from contracts with customers based on the following five-step approach, excluding interest, dividends and other income under IFRS 9, “Financial Instruments,” and rental income and other income under IAS 17, “Leases.”」

    The Group applies, throughout the fiscal year, its policy under IFRS 15 of recognizing contract construction revenue as performance obligations are satisfied.
  13. FY2019-Q3RestatedAnnual report

    「Our group has applied IFRS 15, “Revenue from Contracts with Customers,” from the first quarter of the current consolidated fiscal year.」

    The Group continues to apply IFRS 15 and its revenue recognition policy for contract construction based on the satisfaction of performance obligations.
  14. FY2019-Q2RestatedAnnual report

    「Our group has applied IFRS 15, “Revenue from Contracts with Customers,” from the first quarter of the current consolidated fiscal year.」

    The Group continues to apply IFRS 15 and its policy of recognizing contract construction revenue as performance obligations are satisfied.
  15. FY2019-Q1First statedAnnual report

    「Following the adoption of this standard, the Group recognizes revenue based on the following five-step approach, excluding interest, dividends and other income under IFRS 9, “Financial Instruments,” and rental income and other income under IAS 17, “Leases.”」

    The Group adopted IFRS 15 and shifted to an accounting policy of recognizing revenue and costs for contract construction, including custom-built homes, as performance obligations are satisfied.
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