Tameny (6181) · InitiativeFirst stated

Changes in Revenue Recognition following Adoption of the Revenue Recognition Standard

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

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Same theme, other companies

Change to Progress-Based Revenue Recognition under the Revenue Recognition Accounting Standard and Its Financial ImpactA theme 127 companies write about · 20 as a headwind · 21 as a tailwind

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

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Showing 14 of the 127 companies compared. The sentences above are computed from all 127.

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.」
Effective from 1 April 2021, the company applied the revenue recognition accounting standard and changed its method of recognizing certain revenue that had previously been recognized in full upon receipt, recognizing it over the period in which the performance obligations are satisfied. Retained earnings at the beginning of the fiscal year decreased by ¥49 million.

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