Osaka Steel (5449) · InitiativeFirst stated

Application of the Revenue Recognition Accounting Standard

First written in FY2022-Q1. . Latest entry: FY2022-Q1.

1entries

1years

0from disclosures

How it moved

Same theme, other companies

Changes in revenue recognition methods and presentation following adoption of the Revenue Recognition Accounting StandardA theme 126 companies write about · 17 as a headwind · 6 as a tailwind

The whole theme swung hardest in 2020: 1 of 11 companies on the "Worse" side.

11 other companies' latest entry also says "First stated".

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 126 companies compared. The sentences above are computed from all 126.

Full recordFilings, disclosures and news, newest first

FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the first-quarter consolidated accounting period. Revenue is recognized at the point when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services.」
The company applied the revenue recognition accounting standard and related standards from the beginning of the first quarter of the current consolidated fiscal year and changed to recognizing revenue based on the point at which control is transferred. There was no impact on profit or loss or beginning retained earnings.

Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next

Osaka Steel's next results are scheduled for 2026-11-04. Read the earnings preview

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