Komori
Career (6198) · PolicyRestated

Planned application of the Accounting Standard for Revenue Recognition for the fiscal year ending September 2022

First written in FY2019. 4 of 6 entries say "Restated". Latest entry: FY2022.

6entries
4years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2019 – FY2020RestatedFY2022-Q2 – FY20222019: 12020: 120202021: 020212022: 42022
Same theme, other companies
Assessment of the Impact of Applying the Accounting Standard for Revenue RecognitionA theme 200 companies write about · 1 as a headwind · 0 as a tailwind

140 other companies' latest entry also says "Restated".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.
Full recordFilings, disclosures and news, newest first
  1. FY2022RestatedAnnual report

    「The company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; the “Revenue Recognition Standard”) and related standards from the beginning of the consolidated fiscal year. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services transfers to the customer.」

    Restates the accounting policy of applying the accounting standards and related guidance on revenue recognition from the beginning of FY2022.
  2. FY2022-Q3RestatedAnnual report

    「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」

    It reiterates that the Revenue Recognition Accounting Standard and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year.
  3. FY2022-Q2RestatedAnnual report

    「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」

    It reiterates that the Revenue Recognition Accounting Standard and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year.
  4. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards were applied from the beginning of the first-quarter consolidated accounting period. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services transfers to the customer.」

    The Company applied the accounting standards and related guidance on revenue recognition, which had been scheduled for application from the beginning of the fiscal year ending September 2022, from the beginning of the first quarter of the current consolidated fiscal year. It stated that the application had no impact on the financial statements.
  5. FY2020RestatedAnnual report

    「The standard is scheduled to be applied from the beginning of the fiscal year ending September 2022.」

    The Company planned to apply the accounting standards and related guidance on revenue recognition from the beginning of the fiscal year ending September 2022, and stated that the impact was under evaluation.
  6. FY2019First statedAnnual report

    「We will apply it from the beginning of the fiscal year ending September 2022.」

    The Company planned to apply the Accounting Standard for Revenue Recognition and related implementation guidance from the beginning of the fiscal year ending September 2022, and stated that the amount of the impact on the financial statements was under evaluation.
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