Chugoku Marine Paints (4617) · InitiativeRestated
Adoption of Accounting Standards for Revenue Recognition
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Change in Revenue Presentation Following Adoption of the Revenue Recognition Accounting StandardA theme 54 companies write about · 8 as a headwind · 0 as a tailwind
35 other companies' latest entry also says "Restated".
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 54 companies compared. The sentences above are computed from all 54.Full recordFilings, disclosures and news, newest first
- FY2022-Q3RestatedAnnual report
「この結果、当第３四半期連結累計期間の売上高及び売上原価はそれぞれ351百万円減少しております。」
第1四半期連結会計期間の期首から適用した収益認識会計基準により、有償受給取引を純額で認識する処理を継続し、当第3四半期累計期間の売上高と売上原価はそれぞれ351百万円減少した。 - FY2022-Q1First statedAnnual report
「We 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 and began recognizing revenue 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.」
Adopted the revenue-recognition standard from the beginning of the first quarter and changed certain transactions to recognize revenue on a net basis excluding the purchase price of raw materials and other items.