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Daiichi (7643) · TargetRestated

Planned application of the new revenue-recognition accounting standard from the fiscal year ending September 2032

First written in FY2018. 3 of 5 entries say "Restated". Latest entry: FY2022-Q2.

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ProgressHeldSoftenedWorseRestatedFY2018 – FY20202018: 12019: 120192020: 120202021: 020212022: 22022
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対応 to the 2022 Adoption of the Revenue Recognition Accounting StandardA theme 618 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 618 threads.
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  1. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) has been adopted from the beginning of the first quarter, and the key management indicators and other information for the six-month period and second quarter are based on the indicators and other information after application of the accounting standard and related standards.」

    The key management indicators for the second quarter use indicators after adoption of the Accounting Standard for Revenue Recognition from the beginning of the first quarter.
  2. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter accounting period. Accordingly, key management indicators for the cumulative first quarter reflect application of these accounting standards.」

    The previously scheduled Accounting Standard for Revenue Recognition and related standards were adopted from the beginning of the first quarter of the current fiscal year. It was stated that there was no impact on profit or loss or the opening balance of retained earnings for the current fiscal year.
  3. FY2020RestatedAnnual report

    「The scheduled date for adopting the Accounting Standard for Revenue Recognition and other standards is the beginning of the fiscal year ending September 2022.」

    The planned adoption of the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending September 2022 was reaffirmed, and the impact is being assessed.
  4. FY2019RestatedAnnual report

    「The scheduled date for adopting the Accounting Standard for Revenue Recognition and other standards is the beginning of the fiscal year ending September 2022.」

    The Accounting Standard for Revenue Recognition and related standards are scheduled to be adopted from the beginning of the fiscal year ending September 2022, and the impact on the financial statements continues to be assessed.
  5. FY2018First statedAnnual report

    「The Accounting Standard for Revenue Recognition and related standards will be adopted from the beginning of the fiscal year ending September 2022. The impact of adopting the Accounting Standard for Revenue Recognition and related standards on the financial statements is currently being assessed.」

    The Accounting Standard for Revenue Recognition and related standards are scheduled to be adopted from the beginning of the fiscal year ending September 2022, and the impact on the financial statements is being assessed.
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Planned application of the new revenue-recognition accounting standard from the fiscal year ending September 2032 | DAIICHI CO.,LTD. (7643) | Komori