Komori
Tanseisha (9743) · InitiativeRestated

Application of the Accounting Standard for Revenue Recognition to the Fiscal Year Ended January 2023

First written in FY2020. 8 of 10 entries say "Restated". Latest entry: FY2027-H1.

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ProgressHeldSoftenedWorseFirst statedFY2020RestatedFY2023-Q2 – FY2027-H12020: 120202021: 020212022: 320222023: 320232024: 120242025: 120252026: 12026
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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. FY2027-H1RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Even after applying the accounting standard for revenue recognition, revenue arising from contracts with customers continues to be disaggregated and disclosed in segment information and other disclosures.
  2. FY2026-H1RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Even after applying the accounting standard for revenue recognition, revenue arising from contracts with customers continues to be disaggregated and disclosed in segment information and other disclosures.
  3. FY2025-H1RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Even after applying the accounting standard for revenue recognition, revenue arising from contracts with customers continues to be disaggregated and disclosed in segment information and other disclosures.
  4. FY2024-Q3RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Even after applying the accounting standard for revenue recognition, revenue arising from contracts with customers continues to be disaggregated and disclosed in segment information and other disclosures.
  5. FY2024-Q2RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Even after applying the accounting standard for revenue recognition, revenue arising from contracts with customers continues to be disaggregated and disclosed in segment information and other disclosures.
  6. FY2024-Q1RestatedAnnual report

    「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」

    Even after applying the accounting standard for revenue recognition, revenue arising from contracts with customers continues to be disaggregated and disclosed in segment information and other disclosures.
  7. FY2023-Q3RestatedAnnual 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 first quarter 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.」

    Disclosure continues in the third quarter regarding the application and amount of impact of the accounting standards for revenue recognition and related standards applied from the beginning of the first quarter of the current consolidated fiscal year.
  8. FY2023-Q2RestatedAnnual 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 first quarter 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.」

    Disclosure continues in the second quarter regarding the application and amount of impact of the accounting standards for revenue recognition and related standards applied from the first quarter of the fiscal year ending January 2023.
  9. FY2023-Q1AchievedAnnual report

    「We 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 and began recognizing revenue 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 accounting standards for revenue recognition and related standards, which had been scheduled for application from the fiscal year ending January 2023, were applied from the beginning of the first quarter of the current consolidated fiscal year.
  10. FY2020First statedAnnual report

    「We will apply it from the beginning of the fiscal year ending January 2023.」

    For the first time, the plan to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending January 2023 is described.
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