Komori
Yamaya (9994) · InitiativeRestated

Preparing for adoption of the revenue recognition accounting standard in the fiscal year ending March 2022

First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2024-Q2.

5entries
5years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2019RestatedFY2022-Q2 – FY2024-Q22019: 120192020: 020202021: 220212022: 020222023: 22023
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".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 90 companies compared. The sentences above are computed from all 90.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q2RestatedAnnual report

    「There were no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, stated under “Significant Accounting Estimates” in the securities report for the previous consolidated fiscal year.」

    It is stated that there have been no material changes to the accounting assumptions concerning the timing of the containment of COVID-19 and other matters.
  2. FY2024-Q1RestatedAnnual report

    「There were no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, stated under “Significant Accounting Estimates” in the securities report for the previous consolidated fiscal year.」

    It is stated that there have been no material changes to the assumptions in the accounting estimates concerning the timing of the end of the COVID-19 pandemic and other matters.
  3. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the Revenue Recognition Standard) and related standards have been applied from the beginning of the first quarter.」

    Application has continued since the fiscal year ending March 2022, reducing net sales by ¥451 million during the six-month period ended 30 September as a result.
  4. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the Revenue Recognition Standard) and related standards have been applied from the beginning of the current first quarter. Net sales for the nine-month period ended 31 December reflect the application of the Revenue Recognition Standard and related standards.」

    The Accounting Standard for Revenue Recognition and related standards, scheduled for FY2019, were actually applied from 1 April 2021.
  5. FY2019First statedAnnual report

    「The Accounting Standard for Revenue Recognition and related standards will be applied from the beginning of the fiscal year ending March 2022. The amount of the impact of applying these standards on the consolidated financial statements is currently being assessed.」

    The Accounting Standard for Revenue Recognition and related standards were scheduled to be applied from the beginning of the fiscal year ending March 2022, and the amount of their impact on the consolidated financial statements is being assessed.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Yamaya yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.