Onward Holdings (8016) · PolicyAchieved
Application of the Accounting Standard for Revenue Recognition for the Fiscal Year Ended February 2022
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Changes in Recognition of Sales Incentives, Returns and Agency Transactions Following Adoption of the Accounting Standard for Revenue RecognitionA theme 82 companies write about · 20 as a headwind · 3 as a tailwind
The whole theme swung hardest in 2025: 2 of 9 companies on the "Worse" side.
8 other companies' latest entry also says "Achieved".
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 82 companies compared. The sentences above are computed from all 82.Full recordFilings, disclosures and news, newest first
- FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and the Implementation Guidance on the Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 26 March 2021) have been applied from the beginning of the current first quarter of the consolidated fiscal year.」
The revenue recognition accounting standards and other standards that had previously been scheduled for application were actually applied from the beginning of the current first quarter of the consolidated fiscal year. The methods for recognizing principal-versus-agent transactions, points and transactions with rights of return were also changed. - FY2021First statedAnnual report
「Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020).」
The new revenue-recognition standard was scheduled to be adopted from the beginning of the fiscal year ending February 2022, with the impact still under assessment at the time of preparation.