Earth (4985) · InitiativeAchieved
Application of the revenue recognition standard from the fiscal year ending December 2022
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
対応 to the 2022 Adoption of the Revenue Recognition Accounting StandardA theme 624 companies write about · 16 as a headwind · 2 as a tailwind
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 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 624 threads.Full recordFilings, disclosures and news, newest first
- FY2022-Q1AchievedAnnual report
「「収益認識に関する会計基準」及び「収益認識に関する会計基準の適用指針」を、当第１四半期連結会計期間の期首から適用し、約束した財又はサービスの支配が顧客に移転した時点で、当該財又はサービスと交換に受け取ると見込まれる金額で収益を認識することとしております。」
2022年12月期首からの適用予定としていた収益認識会計基準等を実際に適用した。適用により当第1四半期の売上高は128億69百万円、営業利益等は18億70百万円減少し、返品調整引当金は返金負債・返品資産による表示へ変更された。 - FY2021First statedAnnual report
「We plan to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending December 2022.」
The planned application of the revenue recognition standard and related guidance from the beginning of the fiscal year ending December 2022 was disclosed as a standalone accounting measure, with the amount of the impact still under assessment.