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Delivery Consulting (9240) · PolicyRestated

Changes in Revenue Recognition and Presentation Following Adoption of the Revenue Recognition Standard

First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2024.

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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20242021: 12022: 320222023: 120232024: 12024
Same theme, other companies
Changes in the recognition of principal-versus-agent transactions and membership fees upon adoption of the Revenue Recognition StandardA theme 15 companies write about · 8 as a headwind · 1 as a tailwind

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

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Showing 14 of the 15 companies compared. The sentences above are computed from all 15.
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  1. FY2024RestatedAnnual report

    「システムの設計や開発といった履行義務を負い、履行義務の充足に係る進捗度を合理的に見積り、当該進捗度に応じ一定の期間にわたり収益を認識しております。」

    請負・準委任・ライセンス・物販の各取引について、履行義務の充足に応じた収益認識を継続している。
  2. FY2023RestatedAnnual report

    「システムの設計や開発といった履行義務を負い、履行義務の充足に係る進捗度を合理的に見積り、当該進捗度に応じ一定の期間にわたり収益を認識しております。」

    請負・準委任・ライセンス・物販の各取引について、履行義務の充足に応じた収益認識を継続している。
  3. FY2022RestatedAnnual report

    「We adopted the Accounting Standard for Revenue Recognition and related standards from the beginning of the current consolidated fiscal year. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services transfers to the customer.」

    収益認識会計基準を通期で適用し、売上高・売上原価への影響は軽微、営業利益等への影響はないとしている。
  4. FY2022-Q3RestatedAnnual report

    「The Company adopted 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. 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 transfers to the customer.」

    第1四半期連結会計期間の期首から適用した収益認識会計基準に基づく会計処理を継続している。第3四半期累計期間の売上高・売上原価への影響は軽微で、営業利益等への影響はないとしている。
  5. FY2022-Q2RestatedAnnual report

    「The Company adopted 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. 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 transfers to the customer.」

    第1四半期連結会計期間の期首から適用した収益認識会計基準に基づく会計処理を継続している。第2四半期累計期間の売上高・売上原価への影響は軽微で、営業利益等への影響はないとしている。
  6. FY2022-Q1First statedAnnual report

    「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards. 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 transfers to the customer.」

    一定期間にわたり充足される履行義務は進捗度に基づき収益を認識し、一時点で充足される履行義務は充足時点で認識する方法へ変更した。代理人に該当する取引は純額または手数料額で表示し、当四半期の売上高・売上原価への影響は軽微としている。
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Changes in Revenue Recognition and Presentation Following Adoption of the Revenue Recognition Standard | Delivery Consulting Inc. (9240) | Komori