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First Brothers (3454) · PolicyRestated

Application of the Revenue Recognition Standard from the Fiscal Year Ending November 2022

First written in FY2019. 2 of 4 entries say "Restated". Latest entry: FY2022-Q2.

4entries
3years
0from disclosures
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ProgressHeldSoftenedWorseFirst statedFY2019 – FY20202020: 120202021: 120212022: 22022
Same theme, other companies
Assessment of the Impact of Applying the Accounting Standard for Revenue RecognitionA theme 90 companies write about · 1 as a headwind · 0 as a tailwind

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

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Showing 14 of the 90 companies compared. The sentences above are computed from all 90.
Full recordFilings, disclosures and news, newest first
  1. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Accordingly, the key management indicators and other data for the six-month period and the second quarter of the consolidated fiscal year reflect application of these accounting standards and related standards.」

    It was reconfirmed that the Accounting Standard for Revenue Recognition and related standards, scheduled for application from the beginning of the fiscal year ending November 2022, have also been applied to the major indicators for the current quarter.
  2. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the current first-quarter consolidated accounting period. Accordingly, the major management indicators and other figures for the cumulative first-quarter consolidated period reflect application of these standards.」

    The scheduled application of the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending November 2022 took effect. There was no impact on the opening balance of retained earnings or profit or loss from the application.
  3. FY2020RestatedAnnual report

    「The scheduled date for applying the Accounting Standard for Revenue Recognition and related standards is the beginning of the fiscal year ending November 2022. The amount of the impact of applying these standards is currently under assessment.」

    The Company plans to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending November 2022, and the amount of the impact remains under assessment.
  4. FY2019First statedAnnual report

    「The scheduled date for applying the Accounting Standard for Revenue Recognition and related standards is the beginning of the fiscal year ending November 2022. The amount of the impact of applying these standards is currently under assessment.」

    The Company plans to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending November 2022, and states that the amount of the impact on the consolidated financial statements is under assessment.
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Application of the Revenue Recognition Standard from the Fiscal Year Ending November 2022 | First Brothers Co.,Ltd. (3454) | Komori