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Onex (5987) · InitiativeRestated

Application of the Accounting Standards for Revenue Recognition and Fair Value Measurement in the Fiscal Year Ending June 2022

First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.

5entries
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ProgressHeldSoftenedWorseAchievedFY2022-Q1RestatedFY2022-Q2 – FY2023-Q32021: 220212022: 220222023: 12023
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. FY2023-Q3RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020), among others, has been applied from the beginning of the first quarter of the current consolidated fiscal year.」

    The revenue recognition accounting standard and other standards applied from the beginning of the first quarter of the current consolidated fiscal year continue to be reflected in the accounting treatment for the current quarter.
  2. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020), among others, has been applied from the beginning of the first quarter of the current consolidated fiscal year.」

    The revenue recognition accounting standard and other standards applied from the beginning of the first quarter of the current consolidated fiscal year continue to be reflected in the indicators and accounting treatment for the current quarter.
  3. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020), among others, has been applied from the beginning of the first quarter of the current consolidated fiscal year.」

    The revenue recognition accounting standard and other standards whose application start was described in the previous filing continue to be reflected in the indicators and accounting treatment for the current quarter.
  4. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020), among others, has been applied from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, the key management indicators and other data for the cumulative first-quarter period reflect application of these accounting standards.」

    The revenue recognition accounting standard and other standards previously scheduled for application from the beginning of the fiscal year ending June 2022 were applied from the beginning of the first quarter of the current consolidated fiscal year. The fair value measurement accounting standard and other standards were also applied from the same beginning of the fiscal year.
  5. FY2021First statedAnnual report

    「The Accounting Standard for Revenue Recognition and the Accounting Standard for Fair Value Measurement, among others, are scheduled to be applied from the beginning of the fiscal year ending June 2022.」

    It states that the revenue recognition standard and fair value measurement accounting standard, among others, are scheduled to be applied from the beginning of the fiscal year ending June 2022, with the amount of the impact still under assessment.
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Application of the Accounting Standards for Revenue Recognition and Fair Value Measurement in the Fiscal Year Ending June 2022 | ONEX Corporation (5987) | Komori