Komori
Sankyo Kasei (8138) · InitiativeRestated

Planned application of the Accounting Standard for Revenue Recognition in the fiscal year ending March 2022

First written in FY2018. 5 of 7 entries say "Restated". Latest entry: FY2022-Q3.

7entries
5years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2018 – FY20202018: 220182019: 120192020: 120202021: 220212022: 1
Same theme, other companies
Assessment of the Impact of Applying the Accounting Standard for Revenue RecognitionA theme 172 companies write about · 1 as a headwind · 0 as a tailwind

122 other companies' latest entry also says "Restated".

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Showing 14 of the 172 companies compared. The sentences above are computed from all 172.
Full recordFilings, disclosures and news, newest first
  1. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020), among others, was applied from the beginning of the first quarter of the current consolidated fiscal year. 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 is transferred to the customer.」

    The Accounting Standard for Revenue Recognition, applied from the beginning of the fiscal year ending March 2022, continues to be applied, and its impact on the financial statements is considered immaterial.
  2. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year. 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 is transferred to the customer.」

    The Accounting Standard for Revenue Recognition, applied from the beginning of the fiscal year ending March 2022, continued to be applied during the cumulative second quarter. The impact on the financial statements was immaterial, with no impact on the opening balance of retained earnings.
  3. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter of the current fiscal year. Revenue is recognised at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The Accounting Standard for Revenue Recognition, which had been scheduled for application from the beginning of the fiscal year ending March 2022, was applied from the beginning of the first quarter of the current consolidated fiscal year. The impact was immaterial, with no impact on the opening balance of retained earnings.
  4. FY2020RestatedAnnual report

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

    The company planned to apply the accounting standard on revenue recognition from the beginning of the fiscal year ending March 2022, and was assessing the impact.
  5. FY2019RestatedAnnual report

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

    The company planned to apply the accounting standard on revenue recognition from the beginning of the fiscal year ending March 2022, and was assessing the impact.
  6. FY2019-Q2RestatedAnnual report

    「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」

    The company continues to apply the revised tax-effect accounting standards and the change in the presentation classification of deferred tax assets and liabilities.
  7. FY2018First statedAnnual report

    「Planned date of adoption: adoption is planned from the beginning of the fiscal year ending March 2022.」

    The Company disclosed for the first time that it planned to apply the Accounting Standard for Revenue Recognition and its implementation guidance from the beginning of the fiscal year ending March 2022. The amount of the impact was under assessment.
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Sankyo Kasei's next results are scheduled for 2026-11-11. Read the earnings preview
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