Komori
Grcs (9250) · PolicyRestated

Adoption of Revenue Recognition Accounting Standards

First written in FY2022-Q2. 2 of 3 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY20222022: 220222023: 12023
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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. FY2022RestatedAnnual report

    「The company applies the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) 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 the promised goods or services when control of those goods or services is transferred to the customer.」

    The adoption of the revenue recognition accounting standards and other applicable standards was reiterated in the annual disclosure, with no impact on profit or loss for the fiscal year.
  2. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) 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.」

    The adoption of the revenue recognition accounting standards and other applicable standards from the beginning of the first-quarter accounting period was reiterated, with no impact on profit or loss for the third-quarter cumulative period.
  3. FY2022-Q2First statedAnnual report

    「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) 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.」

    The revenue recognition accounting standards and other applicable standards were adopted from the beginning of the first-quarter accounting period, with no impact on profit or loss for the second-quarter cumulative period.
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