Revenue Recognition from Contracts with Customers under IFRS 15
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2024.
16 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「Step 1: Identify the contract with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when, or as, performance obligations are satisfied.」
The company continues to recognize revenue using the five-step model under IFRS 15. - FY2019RestatedAnnual report
「The Group has applied IFRS 15, Revenue from Contracts with Customers, from the current consolidated fiscal year.」
The company applies IFRS 15 and recognizes revenue through the five steps from identifying a contract to satisfying performance obligations. - FY2019-Q3RestatedAnnual report
「The Group has applied IFRS 15, Revenue from Contracts with Customers, from the first quarter of the consolidated fiscal year.」
The company continues to apply IFRS 15 from the first quarter and recognize revenue using the five-step model for contracts. - FY2019-Q2RestatedAnnual report
「The Group has applied IFRS 15, Revenue from Contracts with Customers, from the first quarter of the consolidated fiscal year.」
The company has applied IFRS 15 from the first quarter and continues to recognize revenue using the five-step model. The impact of adoption on the financial statements was considered immaterial. - FY2019-Q1First statedAnnual report
「The Group has applied IFRS 15, Revenue from Contracts with Customers, from the first quarter of the consolidated fiscal year.」
The company has applied IFRS 15 from the first quarter and uses the five-step model of identifying contracts, identifying performance obligations, allocating the transaction price, and recognizing revenue when performance obligations are satisfied.