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Asulina (3647) · InitiativeAchieved

Preparation for Future Adoption of the Revenue Recognition Standard

First written in FY2018. 1 of 3 entries say "Advanced", first in FY2021. Latest entry: FY2022-Q1.

3entries
5years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY20182018: 12019: 020192020: 020202021: 020212022: 22022
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

42 other companies' latest entry also says "Achieved".

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 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. FY2022-Q1AchievedAnnual report

    「The Company applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other relevant 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. The application of the Revenue Recognition Standard and other relevant standards had no impact on profit or loss for the cumulative first quarter.」

    The Revenue Recognition Standard and other relevant standards, which had been scheduled for application from the beginning of the fiscal year ending August 2022, were applied from the beginning of the first quarter. The disclosure states that their application had no impact on profit or loss for the quarter.
  2. FY2021AdvancedAnnual report

    「Application is scheduled from the beginning of the fiscal year ending August 2022. The amount of the impact is being assessed in preparing the consolidated financial statements.」

    The application date for the revenue recognition standard was explicitly stated as the beginning of the fiscal year ending August 2022, indicating that preparations had progressed from the planning stage to assessment immediately before application.
  3. FY2018First statedAnnual report

    「Application is scheduled from the beginning of the fiscal year ending August 2022. The amount of the impact is being assessed in preparing the consolidated financial statements.」

    The Company planned to apply the new accounting standard on revenue recognition from the beginning of the fiscal year ending August 2022 and was assessing its impact on the financial statements.
Moved together

"Contribution to earnings from cosmetics and health food sales" moved the same way as this thread, in the same document, in 2 of its 3 moves.

222★123
  1. ★This thread
  2. 1Contribution to earnings from cosmetics and health food sales2×
  3. 2Narrowing losses by reducing fixed costs across the group2×
  4. 3Guarantees of Indebtedness to SBY and Green Micro Factory2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Asulina's next results are scheduled for 2026-10-13. Read the earnings preview
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Preparation for Future Adoption of the Revenue Recognition Standard | ASULINA Co.,Ltd. (3647) | Komori