More Precise Cost Allocation Through a New Accounting System
First written in FY2017-Q1. 3 of 4 entries say "Restated". Latest entry: FY2017.
2 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「From the current fiscal year, as described in Note 4, “Changes in Reportable Segments and Other Matters,” the company has changed its method of measuring the profit or loss of business segments.」
The annual segment information also confirms the change in the method of allocating segment expenses and measuring profit against the backdrop of the start of operations of the new accounting system. - FY2017-Q3RestatedAnnual report
「From the cumulative first-quarter period, following the start of operations of a new accounting system, the company became able to identify more precisely the distinction between expenses allocated directly to segments and company-wide expenses. As a result, it changed the method of allocating these expenses to one based on reasonable criteria that reflect the current operating realities.」
The change in the expense allocation method following the start of operations of the new accounting system is reiterated in the segment information. - FY2017-Q2RestatedAnnual report
「From the cumulative first-quarter period, following the start of operations of a new accounting system, the company became able to identify more precisely the distinction between expenses allocated directly to segments and company-wide expenses. As a result, it changed the method of allocating these expenses to one based on reasonable criteria that reflect the current operating realities.」
The change in the expense allocation method following the start of operations of the new accounting system is reiterated. - FY2017-Q1First statedAnnual report
「From the cumulative first-quarter period, following the start of operations of a new accounting system, the company became able to identify more precisely the distinction between expenses allocated directly to segments and company-wide expenses. As a result, it changed the method of allocating these expenses to one based on reasonable criteria that reflect the current operating realities.」
The company changed its methods for identifying and allocating segment expenses and company-wide expenses following the start of operations of the new accounting system.