Image Magic (7793) · PolicyRestated
Adoption of the revenue recognition standard
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022.
2entries
1years
0from disclosures
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対応 to the 2022 Adoption of the Revenue Recognition Accounting StandardA theme 619 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 619 threads.Full recordFilings, disclosures and news, newest first
- FY2022RestatedAnnual report
「「収益認識に関する会計基準」（企業会計基準第29号 2020年３月31日。以下「収益認識会計基準」という。）及び「収益認識に関する会計基準の適用指針」（企業会計基準適用指針第30号 2020年３月31日）を当事業年度の期首から適用し、約束した財又はサービスの支配が顧客に移転した時点で、当該財又はサービスと交換に受け取ると見込まれる金額で収益を認識することとしております。」
収益認識会計基準の当期首からの適用と、支配移転時点を基準とする収益認識方針を継続して開示している。 - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 31 March 2020) from the beginning of the first quarter. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」
The Company applies the revenue recognition standards from the beginning of the first quarter and recognizes revenue upon transfer of control.