Risk of reduced ability of internally used software to generate revenue
First written in FY2018. 3 of 4 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 22 of 52 companies on the "Worse" side.
36 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「If it is determined that internally used software will not generate revenue or reduce costs in the future, the related amount may be recognized as an expense or loss in a single period.」
Continues to address the risk of recognizing an expense or loss if internally used software is not expected to generate revenue or reduce costs. - FY2020RestatedAnnual report
「If it is determined that internally used software will not generate revenue or reduce costs in the future, the related amount may be recognized as an expense or loss in a single period.」
Continues to address the risk of recognizing an expense or loss if the ability of internally used software to generate revenue or reduce costs declines. - FY2019RestatedAnnual report
「If it is determined that internally used software will not generate revenue or reduce costs in the future, the related amount may be recognized as an expense or loss in a single period.」
Continues to address the risk of recognizing an expense or loss if the ability of internally used software to generate revenue or reduce costs declines. - FY2018First statedAnnual report
「If it is determined that internally used software will not generate revenue or reduce costs in the future, the related amount may be recognized as an expense or loss in a single period.」
Describes the risk of recognizing an expense or loss if internally used software is not expected to generate revenue or reduce costs in the future.