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OPTiM (3694) · PolicyRestated

Adoption of the Revenue Recognition Standard

First written in FY2022-Q2. 2 of 3 entries say "Restated". Latest entry: FY2022.

3entries
2years
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ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY20222021: 120212022: 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

123 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 619 threads.
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  1. FY2022RestatedAnnual report

    「The company applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and related standards from the beginning of the 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 company continues to apply the revenue recognition accounting standard and stated that there was no cumulative effect or impact on profit or loss for the fiscal year.
  2. FY2022-Q3RestatedAnnual report

    「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and related standards from the beginning of the first-quarter consolidated accounting period.」

    The company continues to apply the revenue recognition accounting standard and stated that it had no impact on profit or loss for the third-quarter year-to-date consolidated period.
  3. FY2022-Q2First statedAnnual report

    「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current 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 transfers to the customer.」

    The company applied the revenue recognition accounting standards and related standards from the beginning of the first-quarter consolidated accounting period. It stated that there was no cumulative effect and no impact on profit or loss for the second-quarter year-to-date consolidated period.
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Adoption of the Revenue Recognition Standard | OPTiM CORPORATION (3694) | Komori