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Boutiques (9272) · PolicyRestated

Adoption of revenue recognition accounting standards

First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.

5entries
3years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2023-Q32021: 220212022: 220222023: 12023
Same theme, other companies
Accounting policy change due to application of the Revenue Recognition Accounting Standard with no impactA theme 25 companies write about · 0 as a headwind · 0 as a tailwind

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

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Showing 14 of the 25 companies compared. The sentences above are computed from all 25.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q3RestatedAnnual report

    「We applied the Revenue Recognition Standard (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other applicable standards from the beginning of the first quarter. 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 application of the Revenue Recognition Standard and related standards continues to be disclosed.
  2. FY2023-Q2RestatedAnnual report

    「We applied the Revenue Recognition Standard (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other applicable standards from the beginning of the first quarter. 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 application of the Revenue Recognition Standard and related standards continues to be disclosed.
  3. FY2022-Q3RestatedAnnual report

    「We applied the Revenue Recognition Standard (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other applicable standards from the beginning of the first quarter. 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. There was no impact on the quarterly financial statements for the cumulative quarter or other periods as a result.」

    The application of the Revenue Recognition Standard and related standards continues to be disclosed, with no impact on the quarterly financial statements.
  4. FY2022-Q2RestatedAnnual report

    「We adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other relevant standards from the beginning of the first quarter. 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 application of the Revenue Recognition Standard and related standards continues to be disclosed, with no impact on profit or loss or segment information.
  5. FY2022-Q1First statedAnnual report

    「We applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other applicable standards from the beginning of the first quarter. 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 application of the Revenue Recognition Standard and related standards had no impact on profit or loss or segment information.」

    The Revenue Recognition Standard and related standards were applied from the beginning of the first quarter. It was stated that there was no impact on profit or loss or segment information.
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Adoption of revenue recognition accounting standards | Boutiques,Inc. (9272) | Komori