Quarterly Recognition Criteria for the Provision for Bonuses
First written in FY2020-Q1. 5 of 6 entries say "Restated". Latest entry: FY2024-Q3.
9 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「In preparation for bonus payments to employees, we recognize the portion of scheduled bonus payments corresponding to the service period included in the current quarterly cumulative period as a provision for bonuses. At the consolidated fiscal year-end, however, bonuses corresponding to the service period are treated as finalized bonuses, so no provision for bonuses is recognized.」
The accounting policy of recognizing a provision for bonuses in quarterly periods and treating it as a determined bonus at the end of the fiscal year continues. - FY2024-Q1RestatedAnnual report
「In preparation for bonus payments to employees, we recognize the portion of scheduled bonus payments corresponding to the service period included in the current quarterly cumulative period as a provision for bonuses. At the consolidated fiscal year-end, however, bonuses corresponding to the service period are treated as finalized bonuses, so no provision for bonuses is recognized.」
The accounting policy of recognizing a provision for bonuses in quarterly periods and treating it as a determined bonus at the end of the fiscal year continues. - FY2022-Q1RestatedAnnual report
「In preparation for bonus payments to employees, we recognize the portion of scheduled bonus payments corresponding to the service period included in the current quarterly cumulative period as a provision for bonuses. At the consolidated fiscal year-end, however, bonuses corresponding to the service period are treated as finalized bonuses, so no provision for bonuses is recognized.」
The accounting policy of recognizing a provision for bonuses in quarterly periods and treating it as a determined bonus at the end of the fiscal year continues. - FY2021-Q1RestatedAnnual report
「In preparation for bonus payments to employees, we recognize the portion of scheduled bonus payments corresponding to the service period included in the current quarterly cumulative period as a provision for bonuses. At the consolidated fiscal year-end, however, bonuses corresponding to the service period are treated as finalized bonuses, so no provision for bonuses is recognized.」
The accounting policy of recognizing the bonus amount corresponding to the eligible payment period as a provision for bonuses in quarterly periods and treating it as a determined bonus at the end of the fiscal year continues. - FY2020-Q3RestatedAnnual report
「In preparation for paying employee bonuses, the amount corresponding to the eligible payment period falling within the current six-month period is recognized as a provision for bonuses out of the scheduled bonus payments. At the end of the consolidated fiscal year, however, bonuses corresponding to the eligible payment period are treated as determined bonuses, and therefore no provision for bonuses is recognized.」
The accounting policy of recognizing a provision for bonuses in quarterly periods and treating it as a determined bonus at the end of the fiscal year continues. - FY2020-Q1First statedAnnual report
「In preparation for bonus payments to employees, we recognize the portion of scheduled bonus payments corresponding to the service period included in the current quarterly cumulative period as a provision for bonuses. At the consolidated fiscal year-end, however, bonuses corresponding to the service period are treated as finalized bonuses, so no provision for bonuses is recognized.」
The accounting policy is to recognize a bonus provision quarterly and treat the relevant amount as a finalized bonus at year-end.