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Lts (6560) · InitiativeRestated

Future adoption of the accounting standard for revenue recognition

First written in FY2018. 4 of 6 entries say "Restated". Latest entry: FY2023-Q2.

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ProgressHeldSoftenedWorseFirst statedFY2018 – FY2019RestatedFY2022-Q2 – FY2023-Q22019: 120192020: 120202021: 020212022: 320222023: 12023
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対応 to the 2022 Adoption of the Revenue Recognition Accounting StandardA theme 618 companies write about · 16 as a headwind · 1 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 618 threads.
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  1. FY2023-Q2RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    第１四半期連結会計期間の期首から適用した時価算定会計基準適用指針に基づく処理を継続している。
  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.」

    第１四半期連結会計期間の期首から適用した収益認識会計基準に基づく処理を継続している。
  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.」

    第１四半期連結会計期間の期首から適用した収益認識会計基準に基づく会計処理を継続している。
  4. FY2022-Q1AchievedAnnual report

    「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards. 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.」

    2022年12月期の期首から適用予定としていた収益認識会計基準を、当第１四半期連結会計期間の期首から適用した。コンサルティング等では進捗度に基づく期間按分認識へ変更している。
  5. FY2019RestatedAnnual report

    「Scheduled to be applied from the beginning of the fiscal year ending December 2022.」

    The Group continued to state that it planned to apply the revenue recognition standard from the beginning of the fiscal year ending December 2022.
  6. FY2018First statedAnnual report

    「Revenue Recognition Standard (Accounting Standard No. 29, 30 March 2018, Accounting Standards Board of Japan)」

    The Company planned to apply the revenue recognition standard from the beginning of the fiscal year ending December 2022 and was assessing the impact.
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Future adoption of the accounting standard for revenue recognition | LTS,Inc. (6560) | Komori