Arisawa Mfg. (5208) · PolicyRestated
Change in the method of measuring segment income and loss following adoption of the revenue recognition standard
First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
2entries
2years
0from disclosures
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Same theme, other companies
Change in Method for Measuring Reporting-Segment Profit Following Application of the Revenue Recognition Accounting StandardA theme 6 companies write about · 0 as a headwind · 0 as a tailwind
5 other companies' latest entry also says "Restated".
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Full recordFilings, disclosures and news, newest first
- FY2022-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, the company changed its method of measuring profit or loss for business segments. Because it changed its accounting treatment for revenue recognition, it made the same change to the method of measuring business segment profit or loss.」
The company continues to apply the change in the method of measuring business segment profit resulting from the adoption of the revenue recognition standard and related standards. - FY2022-Q2First statedAnnual report
「During the six months ended September 30, we changed the method of measuring segment income or loss. Because the method of accounting for revenue recognition was changed, the method of measuring segment income or loss was changed accordingly.」
For the first time, states that the method of measuring segment income or loss was changed following the adoption of the revenue recognition accounting standards and discloses the impact on each segment.