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Ulvac (6728) · PolicyRestated

Application of IFRS 15 by Overseas Consolidated Subsidiaries

First written in FY2019-Q3. 1 of 4 entries say "Achieved", first in FY2019. Latest entry: FY2020-Q2.

4entries
2years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2019-Q3AchievedFY2019 – FY2020-Q12019: 320192020: 12020
Same theme, other companies
Application of Multiple IFRS Standards, Including IFRS 15, by Overseas Consolidated SubsidiariesA theme 68 companies write about · 5 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2020: 2 of 22 companies on the "Worse" side.

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

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 68 companies compared. The sentences above are computed from all 68.
Full recordFilings, disclosures and news, newest first
  1. FY2020-Q2RestatedAnnual report

    「The U.S. consolidated subsidiaries have applied ASU 2014-09, “Revenue from Contracts with Customers,” from the first quarter. The impact of applying the accounting standard on the quarterly consolidated financial statements was immaterial.」

    The application of ASU 2014-09 by the U.S. consolidated subsidiaries continued, along with the explanation that its impact on the financial statements was immaterial.
  2. FY2020-Q1AdvancedAnnual report

    「The U.S. consolidated subsidiaries have applied ASU 2014-09, “Revenue from Contracts with Customers,” from the first quarter of the current consolidated fiscal year. The impact of applying the accounting standard on the quarterly consolidated financial statements was immaterial.」

    In addition to the previous application of IFRS 15 by overseas consolidated subsidiaries outside the United States, the U.S. consolidated subsidiaries began applying ASU 2014-09.
  3. FY2019AchievedAnnual report

    「The overseas consolidated subsidiaries, excluding those in the United States, have applied IFRS 15, “Revenue from Contracts with Customers,” from the beginning of the current consolidated fiscal year. The impact of applying the accounting standard on the consolidated financial statements was immaterial.」

    The overseas consolidated subsidiaries, excluding those in the United States, began applying IFRS 15, and the impact on the consolidated financial statements was considered immaterial.
  4. FY2019-Q3First statedAnnual report

    「The overseas consolidated subsidiaries, excluding those in the United States, have applied IFRS 15, “Revenue from Contracts with Customers,” from the beginning of the first quarter of the current consolidated fiscal year. The impact of applying the accounting standard on the quarterly consolidated financial statements was immaterial.」

    The overseas consolidated subsidiaries, excluding those in the United States, began applying IFRS 15 from the beginning of the first quarter. The impact on the financial statements was stated to be immaterial.
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"Strengthening the Financial Position and Improving the Equity Ratio" moved the same way as this thread, in the same document, in 2 of its 4 moves.

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Application of IFRS 15 by Overseas Consolidated Subsidiaries | ULVAC, Inc. (6728) | Komori