Komori
Land (8918) · TargetCited as achieved

Application of the revenue recognition accounting standard from the fiscal year ending February 2023

First written in FY2021. 2 of 5 entries say "Cited as achieved", first in FY2023-Q2. Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2021 – FY2022AchievedFY2023-Q1Cited as achievedFY2023-Q2 – FY2023-Q32021: 120212022: 320222023: 1
Same theme, other companies
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.
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  1. FY2023-Q3Cited as achievedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied since the first quarter of the current consolidated accounting period.」

    The company has reconfirmed that the Accounting Standard for Revenue Recognition and related standards, which were scheduled to be applied from the beginning of the fiscal year ending February 2023, have been applied.
  2. FY2023-Q2Cited as achievedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied since the first quarter of the current consolidated accounting period.」

    The company has reconfirmed that the Accounting Standard for Revenue Recognition and related standards, which were scheduled to be applied from the beginning of the fiscal year ending February 2023, have been applied. It is stated that there was no impact on profit or loss or retained earnings at the beginning of the period for the six months ended the second quarter of the current fiscal year.
  3. FY2023-Q1AchievedAnnual report

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

    The Accounting Standard for Revenue Recognition and related standards, which were scheduled to be applied from the beginning of the fiscal year ending February 2023, were actually applied from the beginning of the first quarter of the current fiscal year. It is stated that there was no impact on profit or loss or retained earnings at the beginning of the period.
  4. FY2022RestatedAnnual report

    「To be applied from the beginning of the fiscal year ending February 2023.」

    The company has reconfirmed that the Accounting Standard for Revenue Recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending February 2023. The impact on the consolidated financial statements remains under assessment.
  5. FY2021First statedAnnual report

    「To be applied from the beginning of the fiscal year ending February 2023.」

    This is the first disclosure that the Accounting Standard for Revenue Recognition and its implementation guidance are scheduled to be applied from the beginning of the fiscal year ending February 2023. The impact on the consolidated financial statements is currently being assessed.
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