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Nomura (7131) · FactRestated

Adoption of revenue recognition accounting standards

First written in FY2022-Q2. 5 of 6 entries say "Restated". Latest entry: FY2025.

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ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY20252022: 220222023: 120232024: 120242025: 120252026: 1
Same theme, other companies
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. FY2025RestatedAnnual report

    「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the 58th fiscal year. Accordingly, the key management indicators and other measures for the 58th fiscal year and subsequent periods reflect application of these accounting standards.」

    The company continues to apply the revenue recognition accounting standard.
  2. FY2024RestatedAnnual report

    「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the 58th fiscal year. Accordingly, the key management indicators and other measures for the 58th fiscal year and subsequent periods reflect application of these accounting standards.」

    The company continues to apply the revenue recognition accounting standard.
  3. FY2023RestatedAnnual report

    「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the 58th fiscal year. Accordingly, the key management indicators and other measures for the 58th fiscal year and subsequent periods reflect application of these accounting standards.」

    The accounting standards for revenue recognition continue to be applied.
  4. FY2022RestatedAnnual report

    「As a result, the company states that applying the accounting standard had an immaterial impact on earnings for the consolidated fiscal year and no impact on the balance of retained earnings at the beginning of the period.」

    The company applied the revenue recognition accounting standard from the beginning of FY2022, stating that its impact on earnings was immaterial and that there was no impact on retained earnings at the beginning of the period.
  5. FY2022-Q3RestatedAnnual report

    「As a result, the company states that applying the accounting standard had an immaterial impact on earnings for the nine-month period and no impact on the balance of retained earnings at the beginning of the period.」

    The company continues to apply the revenue recognition accounting standard, stating that its impact on earnings for the nine-month period was immaterial and that there was no impact on retained earnings at the beginning of the period.
  6. FY2022-Q2First statedAnnual 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 company applied the revenue recognition accounting standard and related standards from the beginning of the first quarter. It states that the impact on earnings for the six-month period was immaterial and that there was no impact on retained earnings at the beginning of the period.
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Adoption of revenue recognition accounting standards | NOMURA CORPORATION (7131) | Komori