Immuno-Biological Laboratories (4570) · PolicyFirst stated

Adoption of the revenue recognition and fair value measurement accounting standards

First written in FY2022-Q2. . Latest entry: FY2022-Q2.

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Simultaneous application of the Revenue Recognition and Fair Value Measurement Accounting StandardsA theme 199 companies write about · 7 as a headwind · 2 as a tailwind

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Showing 14 of the 199 companies compared. The sentences above are computed from all 199.

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FY2022-Q2First statedAnnual report
「We have 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 standards from the beginning of the first-quarter consolidated accounting period. Revenue is recognised 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 had no effect on profit or loss for the cumulative second-quarter consolidated period.」
The Revenue Recognition Standard and other standards were applied from the beginning of the fiscal year, changing the revenue recognition method. It was stated that there was no effect on quarterly profit or loss.

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