Revenue recognition change
beta
Filing comparison
Origin Agritech LTD changed its revenue recognition disclosure
Each customer order is being distinct and separately identifiable from other customer orders as a single performance obligation to deliver the ordered product in exchange for consideration.
Evidence
- New language
- Each customer order is being distinct and separately identifiable from other customer orders as a single performance obligation to deliver the ordered product in exchange for consideration., The transaction price is fixed at contract inception and is not subject to rebates, returns or other variable consideration.
- Prior filed
- 2025-04-11
- Prior form
- 20-F/A
- Similarity
- 0.526
- Source
- revenue recognition note comparison
- Threshold
- 0.6
- Why
- The revenue recognition policy disclosure changed materially from the previous comparable filing.
Language present now, absent from the prior filing:
- Each customer order is being distinct and separately identifiable from other customer orders as a single performance obligation to deliver the ordered product in exchange for consideration.
- The transaction price is fixed at contract inception and is not subject to rebates, returns or other variable consideration.