Gross Presentation of Revenue under IFRS 15
First written in FY2019-Q1. . Latest entry: FY2019.
0 other companies' latest entry also says "Other".
- FY2019Full-year impact of gross presentationAnnual report
「Following the adoption of IFRS 15, certain transactions for which revenue had previously been presented net are now presented gross. Consequently, compared with applying the previous accounting standards, revenue and cost of sales each increased by ¥166,508 million in the consolidated statement of comprehensive income for the current fiscal year.」
For the full year, the impact of gross presentation under IFRS 15 was ¥166,508 million each for revenue and cost of sales. - FY2019-Q3Expansion of the impact of gross presentationAnnual report
「Following the adoption of IFRS 15, certain transactions for which revenue had previously been presented net are now presented gross. Consequently, compared with applying the previous accounting standards, revenue and cost of sales each increased by ¥128,435 million in the condensed interim consolidated statement of comprehensive income for the cumulative third quarter of the current fiscal year.」
The impact of gross presentation under IFRS 15 expanded from ¥84,013 million for the cumulative second quarter to ¥128,435 million for the cumulative third quarter. - FY2019-Q2Expansion of the impact of gross presentationAnnual report
「Following the adoption of IFRS 15, certain transactions for which revenue had previously been presented net are now presented gross. Consequently, compared with applying the previous accounting standards, revenue and cost of sales each increased by ¥84,013 million in the condensed interim consolidated statement of comprehensive income for the cumulative second quarter of the current fiscal year.」
The impact of gross presentation under IFRS 15 expanded from ¥41,884 million in the first quarter to ¥84,013 million for the cumulative second quarter. - FY2019-Q1First statedAnnual report
「Following the adoption of IFRS 15, certain transactions for which revenue had previously been presented net are now presented gross. Consequently, compared with applying the previous accounting standards, revenue and cost of sales each increased by ¥41,884 million in the condensed interim consolidated statement of comprehensive income for the first quarter of the current fiscal year.」
Following the adoption of IFRS 15, the presentation of certain transactions changed from net to gross, increasing revenue and cost of sales by ¥41,884 million each.