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W-Scope (6619) · PolicyAchieved

Planned Application of the Revenue Recognition Standard in 2022

First written in FY2019. 2 of 4 entries say "Restated". Latest entry: FY2022-Q1.

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ProgressHeldSoftenedWorseRestatedFY2019 – FY20202020: 220202021: 120212022: 12022
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対応 to the 2022 Adoption of the Revenue Recognition Accounting StandardA theme 619 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 619 threads.
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  1. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020), among others, was applied from the beginning of the first quarter of the current consolidated 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 is transferred to the customer.」

    The revenue recognition standard, which had been scheduled for application from the beginning of the fiscal year ending December 2022, was applied from the beginning of the first quarter of the current consolidated fiscal year. It had no impact on the financial statements.
  2. FY2020RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 31 March 2020) are scheduled to be applied from the beginning of the fiscal year ending December 2022.」

    The policy of applying the revenue recognition standard from the beginning of the fiscal year ending December 2022 remains unchanged.
  3. FY2020-Q1RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 30 March 2018) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 30 March 2018) are scheduled to be applied from the beginning of the fiscal year ending December 2022.」

    There has been no change in the policy to apply the revenue recognition standard from the beginning of the fiscal year ending December 2022.
  4. FY2019First statedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 30 March 2018) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 30 March 2018) are scheduled to be applied from the beginning of the fiscal year ending December 2022.」

    The company stated that the new accounting standards, including the revenue recognition standard, were scheduled to be applied from the beginning of the fiscal year ending December 2022, with the impact still being assessed as of the preparation date.
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Planned Application of the Revenue Recognition Standard in 2022 | W-SCOPE Corporation (6619) | Komori