Komori
Kamigumi (9364) · PolicyRestated

Planned adoption of the revenue recognition accounting standard from the fiscal year ending March 2032

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

7entries
5years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018 – FY2021RestatedFY2022-Q2 – FY20222018: 120182019: 120192020: 020202021: 320212022: 22022
Same theme, other companies
Assessment of the Impact of Applying the Accounting Standard for Revenue RecognitionA theme 90 companies write about · 1 as a headwind · 0 as a tailwind

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

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Showing 14 of the 90 companies compared. The sentences above are computed from all 90.
Full recordFilings, disclosures and news, newest first
  1. FY2022RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the consolidated fiscal year. Revenue is now 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 company states in its full-year disclosures that it applied the Revenue Recognition Accounting Standard and other relevant standards from the beginning of the fiscal year ending March 2022.
  2. FY2022-Q3RestatedAnnual report

    「The company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) and other relevant standards 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 company continues to state its policy of applying the Revenue Recognition Accounting Standard and other relevant standards from the beginning of the first quarter of the consolidated fiscal year.
  3. FY2022-Q2RestatedAnnual report

    「The company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) and other relevant standards 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 company continues to state its policy of applying the Revenue Recognition Accounting Standard and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Comparative information is presented after retrospective application.
  4. FY2022-Q1AchievedAnnual report

    「The company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) and other relevant standards 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 company applied the Revenue Recognition Accounting Standard from the first quarter, ahead of the planned application from the beginning of the fiscal year ending March 2022. For certain transactions, revenue is recognized on a net basis after deducting payments to suppliers, rather than at the total consideration received from customers.
  5. FY2021RestatedAnnual report

    「We will apply the standard from the beginning of the fiscal year ending March 2022.」

    The company continues to state its plan to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending March 2022. The impact is being assessed.
  6. FY2019RestatedAnnual report

    「We will apply the standard from the beginning of the fiscal year ending March 2022.」

    The company plans to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending March 2022, with the impact currently being assessed.
  7. FY2018First statedAnnual report

    「Scheduled date of adoption of the Accounting Standard for Revenue Recognition The standard will be applied from the beginning of the fiscal year ending March 2022.」

    The company states that the new accounting standard for revenue recognition is scheduled to be applied from the beginning of the fiscal year ending March 2022 and that its impact on the financial statements is currently being assessed.
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