Exclusion of 協同乳業株式会社 from equity-method affiliates
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023.
No other company in this theme has enough history to compare yet.
- FY2023RestatedAnnual report
「協同乳業㈱, which was an equity-method affiliate in the previous consolidated fiscal year, fell outside the scope of equity-method accounting because of a change in the ownership interest and has therefore been excluded from the scope of consolidation from the beginning of the current consolidated fiscal year.」
The full-year disclosure covers the accounting treatment of excluding 協同乳業 from the scope of equity-method accounting because of a change in the ownership interest. - FY2023-Q3RestatedAnnual report
「In the dairy products segment and the beverages and desserts segment, 協同乳業株式会社 has been excluded from affiliates accounted for under the equity method from the first quarter of the current consolidated fiscal year because the company's ownership interest decreased.」
The accounting treatment of excluding 協同乳業株式会社 from affiliates accounted for under the equity method because of the decrease in the ownership interest has continued. - FY2023-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, 協同乳業株式会社 has been excluded from affiliates accounted for under the equity method because the company's ownership interest decreased.」
協同乳業株式会社 was excluded from affiliates accounted for under the equity method from the first quarter of the current consolidated fiscal year because the company's ownership interest decreased.