Change to the consolidated presentation of selling, general and administrative expenses
First written in FY2020-Q1. 1 of 2 entries say "Restated". Latest entry: FY2020-Q3.
1 other company's latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「Selling, general and administrative expenses, which had been presented separately by expense category in the previous consolidated fiscal year, have been presented as a single line item from the first quarter to improve the consistency and clarity of the quarterly consolidated income statement.」
The presentation of selling, general and administrative expenses as a single line item has continued from the first quarter. - FY2020-Q1First statedAnnual report
「Selling, general and administrative expenses, which had been presented separately by expense category in the previous consolidated fiscal year, have been presented as a single line item from the first quarter of the current fiscal year to improve the consistency and clarity of the quarterly consolidated income statement. The comparative consolidated financial statements for the previous fiscal year have been reclassified to reflect this change in presentation.」
To improve the consistency and clarity of the quarterly consolidated income statement, the presentation of selling, general and administrative expenses was changed to a single line item from the first quarter, and the prior-year figures were reclassified.