Ushio (6925) · FactRestated
Application of New U.S. GAAP Standards by Foreign Consolidated Subsidiaries
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
3entries
2years
0from disclosures
How it moved
Same theme, other companies
Application of ASC 606 at Overseas SubsidiariesA theme 22 companies write about · 3 as a headwind · 1 as a tailwind
11 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 22 companies compared. The sentences above are computed from all 22.Full recordFilings, disclosures and news, newest first
- FY2020-Q3RestatedAnnual report
「At overseas consolidated subsidiaries applying U.S. GAAP, we have applied ASU No. 2014-09, “Revenue from Contracts with Customers” (Topic 606; hereinafter, ASU 2014-09), from the first quarter.」
The application of ASU 2014-09 at overseas consolidated subsidiaries continued to be disclosed, with the impact on profit or loss for the nine months described as immaterial. - FY2020-Q2RestatedAnnual report
「At overseas consolidated subsidiaries applying U.S. GAAP, we have applied ASU No. 2014-09, “Revenue from Contracts with Customers” (Topic 606; hereinafter, ASU 2014-09), from the first quarter.」
The application of ASU 2014-09 at overseas consolidated subsidiaries continued to be disclosed, with the impact on profit or loss for the first six months described as immaterial. - FY2020-Q1First statedAnnual report
「At overseas consolidated subsidiaries applying U.S. GAAP, we have applied ASU No. 2014-09, “Revenue from Contracts with Customers” (Topic 606; hereinafter, ASU 2014-09), from the first quarter of the current fiscal year.」
At overseas consolidated subsidiaries, revenue recognition standards were applied from the current quarter, and fair value measurement of investments in equity securities under ASU 2016-01 also began. The impacts on retained earnings and other balances at the beginning of the period and on profit or loss for the current quarter were both described as immaterial.