Application of the Revenue Recognition Standard at Subsidiaries Using U.S. GAAP
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
9 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「A consolidated subsidiary applying U.S. GAAP has applied ASU 2014-09, "Revenue from Contracts with Customers," from the first-quarter consolidated accounting period.」
The application of ASU 2014-09 by a consolidated subsidiary applying U.S. GAAP has continued from the first-quarter consolidated accounting period. Retained earnings increased by ¥67 million at the beginning of the period as a result of the application. - FY2020-Q2RestatedAnnual report
「A consolidated subsidiary applying U.S. GAAP has applied ASU 2014-09, "Revenue from Contracts with Customers," from the first-quarter consolidated accounting period.」
The application of ASU 2014-09 by a consolidated subsidiary applying U.S. GAAP has continued from the first-quarter consolidated accounting period. Retained earnings increased by ¥67 million at the beginning of the period as a result of the application. - FY2020-Q1First statedAnnual report
「A consolidated subsidiary applying U.S. GAAP has applied ASU 2014-09, "Revenue from Contracts with Customers," from the current first-quarter consolidated accounting period. As a result of applying this standard, revenue is recognized when promised goods or services are transferred to customers, at an amount reflecting the consideration to which the subsidiary expects to be entitled in exchange for those goods or services.」
A consolidated subsidiary applying U.S. GAAP adopted ASU 2014-09 from the current first-quarter consolidated accounting period. Retained earnings increased by ¥67 million due to the cumulative effect at the beginning of the period.