Improving Disclosures through Provisional Closings at the Consolidated Financial Closing Date
First written in FY2017-Q1. 8 of 9 entries say "Restated". Latest entry: FY2024-Q1.
The whole theme swung hardest in 2020: 1 of 11 companies on the "Worse" side.
12 other companies' latest entry also says "Restated".
- FY2024-Q1RestatedAnnual report
「The quarterly consolidated cash flow statement for the cumulative first quarter under review has not been prepared.」
The company continues to use the disclosure method under which no quarterly consolidated statement of cash flows is prepared for the cumulative first-quarter consolidated period. - FY2023RestatedAnnual report
「マイ・サクセス株式会社's fiscal year-end is 31 March, and the financial statements are based on an interim closing conducted at the consolidated closing date in accordance with the regular year-end closing.」
The company continues to use the method introduced following the company split, under which an interim closing in accordance with the regular year-end closing is conducted at the consolidated closing date. - FY2022-Q3RestatedAnnual report
「We have not prepared a quarterly consolidated statement of cash flows for the nine months ended September 2016.」
The practice of not preparing a quarterly consolidated cash flow statement for the cumulative third quarter period has continued. - FY2021RestatedAnnual report
「マイ・サクセス株式会社's fiscal year-end is 31 March, and the financial statements are based on an interim closing conducted at the consolidated closing date in accordance with the regular year-end closing.」
The company continues to use the method introduced following the company split, under which an interim closing in accordance with the regular year-end closing is conducted at the consolidated closing date. - FY2019RestatedAnnual report
「マイ・サクセス株式会社's fiscal year-end is 31 March, and the financial statements are based on an interim closing conducted at the consolidated closing date in accordance with the regular year-end closing.」
The company continues to use the method introduced following the company split, under which an interim closing in accordance with the regular year-end closing is conducted at the consolidated closing date. - FY2018RestatedAnnual report
「マイ・サクセス株式会社's fiscal year-end is 31 March, and the financial statements are based on an interim closing conducted at the consolidated closing date in accordance with the regular year-end closing.」
The company continues to use the disclosure method introduced following the company split, under which an interim closing in accordance with the regular year-end closing is conducted at the consolidated closing date. - FY2017RestatedAnnual report
「Following the company split of our fresh-flower wholesale business (domestic distribution business), effective 1 July 2016, with the business transferred to マイ・サクセス株式会社, we changed our method from the first-quarter consolidated accounting period onward to conduct an interim closing at the consolidated closing date in accordance with the regular year-end closing, in order to improve the appropriateness of disclosure of the consolidated financial statements. As a result of this change, the current consolidated fiscal year covers 15 months from 1 April 2016 to 30 June 2017, with adjustments made through the consolidated income statement.」
The company continues the interim closing at the consolidated closing date introduced following the company split, and the current year covers 15 months on a consolidated basis. - FY2017-Q3RestatedAnnual report
「Following the company split of our fresh-flower wholesale business (domestic distribution business), effective 1 July 2016, with the business transferred to マイ・サクセス株式会社, we changed our method from the first-quarter consolidated accounting period onward to conduct an interim closing at the consolidated closing date in accordance with the regular year-end closing, in order to improve the appropriateness of disclosure of the consolidated financial statements.」
The company continues to use the disclosure method introduced from the first quarter following the company split, under which an interim closing in accordance with the regular year-end closing is conducted at the consolidated closing date. - FY2017-Q1First statedAnnual report
「Following the company split of our fresh-flower wholesale business (domestic distribution business), effective 1 July 2016, with the business transferred to マイ・サクセス株式会社, we changed our method from the first-quarter consolidated accounting period onward to conduct an interim closing at the consolidated closing date in accordance with the regular year-end closing, in order to improve the appropriateness of disclosure of the consolidated financial statements.」
Following the company split, the company changed its method from the first-quarter consolidated accounting period onward to conduct an interim closing at the consolidated closing date.