Komori
Lec (7874) · InitiativeRestated

Application of the revenue-recognition accounting standard from the fiscal year ending March 2022

First written in FY2019. 2 of 4 entries say "Restated". Latest entry: FY2025.

4entries
7years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2019 – FY2021AchievedFY2022-Q12019: 120192020: 020202021: 220212022: 020222023: 020232024: 020242025: 12025
Same theme, other companies
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
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 618 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of fiscal year 40, and the major management indicators and other measures for fiscal year 40 onward are based on the application of those accounting standards and related standards.」

    The Accounting Standard for Revenue Recognition applied from the fiscal year ending March 2022 continues to be applied. No new applications or material changes have been disclosed.
  2. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards were applied from the beginning of the current first quarter of the consolidated fiscal year, and」

    The planned Accounting Standard for Revenue Recognition and related standards were applied from 1 April 2021. Although the presentation and recognition methods were changed, including deducting certain sales promotion expenses from revenue, the group states that the impact on the financial statements was immaterial.
  3. FY2021RestatedAnnual report

    「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    The group plans to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending March 2022, and states that the impact was still being assessed.
  4. FY2019First statedAnnual report

    「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    The group plans to apply the Accounting Standard for Revenue Recognition and related implementation guidance from the beginning of the fiscal year ending March 2022, and states that the impact was still being assessed at the time the financial statements were prepared.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Lec yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Application of the revenue-recognition accounting standard from the fiscal year ending March 2022 | LEC,INC. (7874) | Komori