Application of ASU 2014-09 to Overseas Consolidated Subsidiaries
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
10 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「At an overseas consolidated subsidiary applying U.S. GAAP, ASU 2014-09, “Revenue from Contracts with Customers” (28 May 2014; hereinafter, “ASU 2014-09”), has been applied from the first quarter of the consolidated accounting period.」
The application of ASU 2014-09 at an overseas consolidated subsidiary applying U.S. GAAP and the explanation that its impact on the quarterly consolidated financial statements was immaterial have been reiterated. - FY2020-Q2RestatedAnnual report
「At an overseas consolidated subsidiary applying U.S. GAAP, ASU 2014-09, “Revenue from Contracts with Customers” (28 May 2014; hereinafter, “ASU 2014-09”), has been applied from the first quarter of the consolidated accounting period.」
The application of ASU 2014-09 at an overseas consolidated subsidiary applying U.S. GAAP and the explanation that its impact on the financial statements was immaterial have been reiterated. - FY2020-Q1First statedAnnual report
「At an overseas consolidated subsidiary applying U.S. GAAP, ASU 2014-09, “Revenue from Contracts with Customers” (28 May 2014; hereinafter, “ASU 2014-09”), has been applied from the first quarter of the current consolidated accounting period.」
A revenue recognition standard was applied at an overseas consolidated subsidiary that applies U.S. GAAP. The impact on the quarterly consolidated financial statements was described as immaterial.