Komori
Jtec (3446) · FactRestated

Adoption of Revenue Recognition and Fair Value Measurement Accounting Standards

First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q2.

5entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q22021: 120212022: 320222023: 12023
Same theme, other companies
Simultaneous application of the Revenue Recognition and Fair Value Measurement Accounting StandardsA theme 197 companies write about · 7 as a headwind · 2 as a tailwind

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

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 197 companies compared. The sentences above are computed from all 197.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q2RestatedAnnual report

    「This had no impact on the quarterly consolidated financial statements.」

    The company continues to apply the implementation guidance for the fair value measurement standards and states that it has no impact on the quarterly consolidated financial statements.
  2. FY2023-Q1RestatedAnnual report

    「This had no impact on the quarterly consolidated financial statements.」

    The company applied the implementation guidance for the fair value measurement standards from the beginning of the first quarter of the current consolidated fiscal year, but states that it had no impact on the quarterly consolidated financial statements.
  3. FY2022RestatedAnnual report

    「There is no impact on the consolidated financial statements.」

    The company continues to apply the revenue recognition standards and fair value measurement standards and related standards from the beginning of the current consolidated fiscal year, reconfirming that they had no impact on the consolidated financial statements.
  4. FY2022-Q2RestatedAnnual report

    「These changes had no impact on the quarterly consolidated financial statements.」

    The company continues to apply the revenue recognition standards and related standards, and the fair value measurement standards and related standards, which were applied from the beginning of the first quarter, and reconfirms that they had no impact on the quarterly consolidated financial statements.
  5. FY2022-Q1First statedAnnual report

    「The company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the first quarter of the current consolidated 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 is transferred to the customer. [Omitted] The company also applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the fair value measurement standards and related guidance prospectively. There was no impact on the consolidated financial statements for the first quarter.」

    The company applied the revenue recognition standards and related standards, and the fair value measurement standards and related standards, from the beginning of the first quarter of the current consolidated fiscal year. It states that there was no cumulative impact from applying the revenue recognition standards or impact on the quarterly consolidated financial statements.
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