Komori
Kitakei (9872) · FactRestated

Presentation of Contract Assets Following Adoption of the Revenue Recognition Standard

First written in FY2022-Q1. 6 of 7 entries say "Restated". Latest entry: FY2024-Q1.

7entries
3years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY2024-Q12022: 320222023: 320232024: 12024
Same theme, other companies
Change in Accounts Receivable Presentation Due to Recognition of Contract AssetsA theme 6 companies write about · 0 as a headwind · 0 as a tailwind

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

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Full recordFilings, disclosures and news, newest first
  1. FY2024-Q1RestatedAnnual report

    「Notes and accounts receivable, and contract assets」

    It continues to present receivables including contract assets following the application of the revenue recognition accounting standards and related standards.
  2. FY2023-Q2RestatedAnnual report

    「Notes and accounts receivable, and contract assets」

    It continues to present receivables including contract assets following the application of the revenue recognition accounting standards and related standards.
  3. FY2023-Q1RestatedAnnual report

    「Notes and accounts receivable, and contract assets」

    It continues to present receivables including contract assets following the application of the revenue recognition accounting standards and related standards.
  4. FY2022RestatedAnnual report

    「In the balance sheet for the previous fiscal year, notes and accounts receivable presented under current assets are included in notes and accounts receivable and contract assets from the first quarter accounting period.」

    Following the application of the revenue recognition accounting standards and related standards, it continues to present notes and accounts receivable together with contract assets.
  5. FY2022-Q3RestatedAnnual report

    「Because the revenue recognition accounting standards and related standards were applied, notes and accounts receivable presented under current assets in the previous fiscal year's balance sheet are included in notes and accounts receivable and contract assets from the first quarter accounting period.」

    Following the application of the revenue recognition accounting standards and related standards, it continues to present notes and accounts receivable together with contract assets.
  6. FY2022-Q2RestatedAnnual report

    「In the balance sheet for the previous fiscal year, notes and accounts receivable presented under current assets are included in notes and accounts receivable and contract assets from the first quarter accounting period.」

    It continues to present receivables including contract assets following the application of the revenue recognition accounting standards and related standards.
  7. FY2022-Q1First statedAnnual report

    「In the balance sheet for the previous fiscal year, notes and accounts receivable presented under current assets are included in notes and accounts receivable and contract assets from the first quarter accounting period.」

    Following the application of the revenue recognition accounting standards and related standards, it has adopted a new presentation method that includes contract assets in receivables on the balance sheet.
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