Financial Partners Group (7148) · PolicyAchieved
Consideration of Applying the Accounting Standard for Revenue Recognition
First written in FY2018. 1 of 3 entries say "Advanced", first in FY2020. Latest entry: FY2022-Q1.
3entries
5years
0from disclosures
How it moved
Same theme, other companies
Changes in Recognition of Sales Incentives, Returns and Agency Transactions Following Adoption of the Accounting Standard for Revenue RecognitionA theme 82 companies write about · 20 as a headwind · 3 as a tailwind
The whole theme swung hardest in 2025: 2 of 9 companies on the "Worse" side.
8 other companies' latest entry also says "Achieved".
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 82 companies compared. The sentences above are computed from all 82.Full recordFilings, disclosures and news, newest first
- FY2022-Q1AchievedAnnual report
「We have applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards from the beginning of the current first-quarter consolidated accounting period.」
We applied the Revenue Recognition Standard and related standards from the beginning of the first quarter of the fiscal year ending September 2022. For fractionalized real estate products, we changed revenue from the amount equivalent to our profit to the amount equivalent to the selling price, increasing both revenue and cost of sales, but explained that the impact on each profit or loss measure was immaterial. - FY2020AdvancedAnnual report
「(2) Scheduled adoption date The standards will be applied from the beginning of the fiscal year ending September 2022.」
We specified the beginning of the fiscal year ending September 2022 as the scheduled adoption date for the accounting standards on revenue recognition and related standards. The amount of the impact is under evaluation. - FY2018First statedAnnual report
「The scheduled adoption date for the Accounting Standard for Revenue Recognition and other standards has not yet been determined.」
We disclosed the new accounting standard and application guidance on revenue recognition and stated that we were evaluating the amount of the impact of adoption.