Application of IFRS 15 to Overseas Consolidated Subsidiaries
First written in FY2019-Q1. 4 of 6 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2020: 2 of 22 companies on the "Worse" side.
41 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「Beginning with the first quarter of the current fiscal year, North American subsidiaries applying U.S. GAAP have adopted U.S. GAAP Topic 606, “Revenue from Contracts with Customers.” The impact of this accounting standard on the quarterly consolidated financial statements is immaterial.」
The application of U.S. GAAP Topic 606 by the North American subsidiaries, and the immaterial impact on the quarterly consolidated financial statements, continue to be disclosed. - FY2020-Q1AdvancedAnnual report
「Beginning with the first quarter of the current fiscal year, North American subsidiaries applying U.S. GAAP have adopted U.S. GAAP Topic 606, “Revenue from Contracts with Customers.” The impact of applying this accounting standard on the quarterly consolidated financial statements is immaterial.」
In addition to the previous application of IFRS 15 by overseas consolidated subsidiaries outside North America, the North American subsidiaries have begun applying U.S. GAAP Topic 606. The scope of revenue recognition standards applied by overseas subsidiaries is expanding. - FY2019RestatedAnnual report
「Beginning at the start of the current fiscal year, overseas consolidated subsidiaries other than North American subsidiaries applying U.S. GAAP have adopted IFRS 15, “Revenue from Contracts with Customers.” The impact of applying this accounting standard on the consolidated financial statements is immaterial.」
The application of IFRS 15 to overseas consolidated subsidiaries other than the North American subsidiaries, and the immaterial impact on the consolidated financial statements, continue to be disclosed. - FY2019-Q3RestatedAnnual report
「Beginning with the first quarter of the current fiscal year, overseas consolidated subsidiaries other than North American subsidiaries applying U.S. GAAP have adopted IFRS 15, “Revenue from Contracts with Customers.” The impact of applying this accounting standard on the quarterly consolidated financial statements is immaterial.」
The application of IFRS 15 to overseas consolidated subsidiaries other than the North American subsidiaries continues to be disclosed, with the impact on the financial statements described as immaterial. - FY2019-Q2RestatedAnnual report
「Beginning with the first quarter of the current fiscal year, overseas consolidated subsidiaries other than North American subsidiaries applying U.S. GAAP have adopted IFRS 15, “Revenue from Contracts with Customers.” The impact of applying this accounting standard on the quarterly consolidated financial statements is immaterial.」
The application of IFRS 15 to overseas consolidated subsidiaries other than the North American subsidiaries continues to be disclosed, with the impact on the financial statements described as immaterial. - FY2019-Q1First statedAnnual report
「Beginning with the first quarter of the current fiscal year, overseas consolidated subsidiaries other than North American subsidiaries applying U.S. GAAP have adopted IFRS 15, “Revenue from Contracts with Customers.” The impact of applying this accounting standard on the quarterly consolidated financial statements is immaterial.」
IFRS 15 has been applied to overseas consolidated subsidiaries other than North American subsidiaries applying U.S. GAAP, and the impact on the quarterly consolidated financial statements is described as immaterial.