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Chimney (3178) · FactUpdated the scope of equity-method accounting

Acquisition of Shares in 株式会社つぼ八 and Its Designation as an Equity-Method Affiliate

First written in FY2019-Q3. 2 of 4 entries say "Restated". Latest entry: FY2020-Q2.

4entries
1years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q3 – FY2020-Q22019: 42019
Same theme, other companies
Commencement of Equity-Method Accounting for an Associate Following a Share AcquisitionA theme 95 companies write about · 1 as a headwind · 74 as a tailwind

9 other companies' latest entry also says "Other".

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Showing 14 of the 95 companies compared. The sentences above are computed from all 95.
Full recordFilings, disclosures and news, newest first
  1. FY2020-Q2Updated the scope of equity-method accountingAnnual report

    「On 18 September 2019, 株式会社つぼ八, an equity-method affiliate, transferred the rights and obligations relating to its directly operated restaurant business to its subsidiary つぼ八酒類販売株式会社 through an absorption-type company split. Accordingly, つぼ八酒類販売株式会社 has been included in the scope of equity-method accounting from the current second-quarter consolidated accounting period.」

    Following the absorption-type company split by 株式会社つぼ八, つぼ八酒類販売株式会社 was newly included in the scope of equity-method accounting.
  2. FY2020-Q1RestatedAnnual report

    「As part of our alliance development, we have pursued synergies with 株式会社つぼ八, which became our affiliate last year.」

    The Group continues to pursue synergies based on its relationship with 株式会社つぼ八 after the company became an affiliate.
  3. FY2019RestatedAnnual report

    「Because shares were newly acquired, the company has been included in the scope of equity-method accounting from the current consolidated fiscal year.」

    The full-year notes reconfirm that 株式会社つぼ八 has been treated as an equity-method affiliate from the current consolidated fiscal year following the acquisition of its shares.
  4. FY2019-Q3First statedAnnual report

    「During the current third-quarter consolidated accounting period, 株式会社つぼ八 was treated as an equity-method affiliate following the newly acquired shares. As a result, as of 31 December 2018, the Group consisted of the Company, its parent company, 4 consolidated subsidiaries, 1 non-consolidated subsidiary, 1 equity-method affiliate and 1 non-equity-method affiliate.」

    The acquisition of shares in 株式会社つぼ八 was completed, and the company was added to the consolidation scope as an equity-method affiliate. The Group structure now includes 1 equity-method affiliate.
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Acquisition of Shares in 株式会社つぼ八 and Its Designation as an Equity-Method Affiliate | CHIMNEY CO.,LTD. (3178) | Komori