Nitto Denko (6988) · FactRestated
Application of IFRS 15, “Revenue from Contracts with Customers”
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q2.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Change in Revenue Recognition Policy and Financial Impact from Applying IFRS 15A theme 20 companies write about · 1 as a headwind · 1 as a tailwind
17 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 20 companies compared. The sentences above are computed from all 20.Full recordFilings, disclosures and news, newest first
- FY2019-Q2RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, the Group has applied IFRS 15, “Revenue from Contracts with Customers” (hereinafter, “IFRS 15”).」
The disclosure reconfirms that IFRS 15 has been applied from the first quarter, with revenue recognized under the five-step approach and the impact of adoption considered immaterial. - FY2019-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, the Group has applied IFRS 15, “Revenue from Contracts with Customers” (hereinafter, “IFRS 15”).」
IFRS 15 has been applied from the current quarter, introducing a five-step approach covering contract identification, identification of performance obligations, determination and allocation of the transaction price, and revenue recognition when performance obligations are satisfied. The impact of adoption on the condensed quarterly consolidated financial statements is considered immaterial.