Komori
Leader Electronics (6867) · PolicyAchieved

Planned Adoption of the Accounting Standard for Revenue Recognition

First written in FY2018. 2 of 4 entries say "Restated". Latest entry: FY2022-Q1.

4entries
4years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018 – FY20202018: 120182019: 120192020: 120202021: 12021
Same theme, other companies
Net Presentation of Agent Transactions Following Adoption of the Revenue Recognition Accounting StandardA theme 90 companies write about · 9 as a headwind · 0 as a tailwind

9 other companies' latest entry also says "Achieved".

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Showing 14 of the 90 companies compared. The sentences above are computed from all 90.
Full recordFilings, disclosures and news, newest first
  1. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition and related standards were adopted from the beginning of the first quarter consolidated accounting period. Revenue is recognized at the point when control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange.」

    The company applied the Accounting Standard for Revenue Recognition and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter of the current fiscal year. Transactions deemed to involve an agent were changed to net presentation, with only a minor impact on profit and loss.
  2. FY2020RestatedAnnual report

    「The Accounting Standard for Revenue Recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    The company has reconfirmed its plan to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending March 2022.
  3. FY2019RestatedAnnual report

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

    The company has reconfirmed its plan to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending March 2022.
  4. FY2018First statedAnnual report

    「The revenue recognition accounting standard and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    The company first disclosed its plan to apply the Accounting Standard for Revenue Recognition and related implementation guidance from the beginning of the fiscal year ending March 2022.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Leader Electronics's next results are scheduled for 2026-11-05. Read the earnings preview
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