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Azuma House (3293) · InitiativeRestated

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

First written in FY2018. 4 of 6 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2018 – FY20192018: 220182019: 120192020: 020202021: 220212022: 1
Same theme, other companies
Impact of Applying Revenue Recognition Accounting Standards on Financial StatementsA theme 363 companies write about · 216 as a headwind · 11 as a tailwind

86 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 363 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2022-Q3RestatedAnnual report

    「この結果、当第３四半期連結累計期間の売上高は2,684千円増加し、営業利益、経常利益及び税金等調整前四半期純利益はそれぞれ2,684千円増加しております。また、利益剰余金の当期首残高は13,720千円減少しております。」

    The company disclosed specific figures for the impact on the cumulative third quarter of applying the Accounting Standard for Revenue Recognition from the beginning of the first quarter of the current consolidated fiscal year.
  2. FY2022-Q2RestatedAnnual report

    「この結果、当第２四半期連結累計期間の売上高は1,483千円増加し、営業利益、経常利益及び税金等調整前四半期純利益はそれぞれ1,483千円増加しております。また、利益剰余金の当期首残高は13,720千円減少しております。」

    第1四半期連結会計期間の期首から適用した収益認識会計基準について、当第2四半期累計期間への影響額を具体的に開示している。
  3. FY2022-Q1AchievedAnnual report

    「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards. 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.」

    2022年3月期の期首から適用予定としていた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実際に適用した。適用により売上高等が1,347千円増加し、利益剰余金の期首残高は13,720千円減少している。
  4. FY2019RestatedAnnual report

    「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    収益認識に関する会計基準を2022年3月期の期首から適用する予定を継続している。影響額は評価中である。
  5. FY2019-Q1RestatedAnnual report

    「The company's quarterly consolidated financial statements are prepared in accordance with the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007).」

    四半期連結財務諸表を関係法令・会計規則に基づき作成していることを記載しているが、収益認識基準の適用予定については本 filing で新たな記載を確認できない。
  6. FY2018First statedAnnual report

    「The Accounting Standard for Revenue Recognition and the Guidance on Accounting Standard for Revenue Recognition are scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    収益認識に関する新会計基準を平成34年3月期の期首から適用する予定を示している。影響額は作成時点で評価中である。
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Planned Adoption of the Revenue Recognition Standard from the Fiscal Year Ending March 2022 | AZUMA HOUSE Co.,Ltd. (3293) | Komori