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Perseus Proteomics (4882) · PolicyRestated

Adoption of Revenue Recognition and Fair Value Measurement Standards

First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2026-H1.

5entries
5years
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How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2026-H12021: 220212022: 220222023: 020232024: 020242025: 12025
Same theme, other companies
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

126 other companies' latest entry also says "Restated".

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Showing 14 of the 199 companies compared. The sentences above are computed from all 199.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「Changes in accounting policies: None applicable.」

    The company states that there were no changes in accounting policies during the current interim accounting period.
  2. FY2022RestatedAnnual report

    「The standards had no effect on profit or loss for the current fiscal year or on the beginning balance of brought-forward retained earnings for the current period.」

    The company has reconfirmed that applying the revenue recognition accounting standard had no effect on profit or loss or beginning retained earnings.
  3. FY2022-Q3RestatedAnnual report

    「The standards had no effect on profit or loss for the cumulative third-quarter period, nor on the beginning balance of retained earnings for the current period.」

    The company has reconfirmed that the revenue recognition accounting standard applied from the beginning of the first quarter had no effect on profit or loss for the cumulative third-quarter period or the beginning balance of retained earnings.
  4. FY2022-Q2RestatedAnnual report

    「The standards had no effect on profit or loss for the cumulative second-quarter period. They also had no effect on the beginning balance of retained earnings for the current period.」

    The company has reconfirmed that applying the revenue recognition accounting standard had no effect on profit or loss for the cumulative second-quarter period or the beginning balance of retained earnings.
  5. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other relevant standards from the beginning of the current first-quarter accounting period. 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 revenue recognition and fair value measurement accounting standards were applied from the first quarter. Their application had no effect on profit or loss for the cumulative first-quarter period or the beginning balance of retained earnings.
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Adoption of Revenue Recognition and Fair Value Measurement Standards | Perseus Proteomics Inc. (4882) | Komori