Shift in revenue recognition timing due to delays in customer acceptance
First written in FY2017. 2 of 3 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 7 of 13 companies on the "Worse" side.
14 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「Even if our group determines that the provision of services has been completed, a delay in customer acceptance may delay revenue recognition and affect the group’s performance and financial condition.」
The delay in revenue recognition resulting from delayed customer acceptance continues to be disclosed. - FY2018RestatedAnnual report
「Even if our group determines that the provision of services has been completed, a delay in customer acceptance may delay revenue recognition and affect the group’s performance and financial condition.」
The delay in revenue recognition resulting from delayed customer acceptance continues to be disclosed. - FY2017First statedAnnual report
「Even if our group determines that the provision of services has been completed, a delay in customer acceptance may delay revenue recognition and affect the group’s performance and financial condition.」
For services for which completion of customer acceptance is the revenue recognition criterion, the disclosure covers delays in revenue recognition caused by delayed customer acceptance.