Kansai Paint (4613) · InitiativeAchieved
Planned application of the Accounting Standard for Revenue Recognition for the fiscal year ending March 2022
First written in FY2019. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
2entries
3years
0from disclosures
How it moved
Same theme, other companies
Changes in Recognition of Sales Incentives, Returns and Agency Transactions Following Adoption of the Accounting Standard for Revenue RecognitionA theme 82 companies write about · 20 as a headwind · 3 as a tailwind
The whole theme swung hardest in 2025: 2 of 9 companies on the "Worse" side.
8 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 82 companies compared. The sentences above are computed from all 82.Full recordFilings, disclosures and news, newest first
- FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards. 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 Accounting Standard for Revenue Recognition and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year. Accounting treatment for transactions involving the provision of goods for consideration and sales rebates was changed, and the impact on the financial statements was deemed immaterial. - FY2019First statedAnnual report
「The planned date for applying the Accounting Standard for Revenue Recognition and related standards is the beginning of the fiscal year ending March 2022.」
The Accounting Standard for Revenue Recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, with the impact currently under evaluation.