Recognition of Additional Acquisition Costs and Goodwill Following Finalization of Contingent Consideration
First written in FY2017-Q4. 2 of 3 entries say "Restated". Latest entry: FY2017.
0 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「The contingent consideration was contractually payable based on Kadence International Business Research Pte. Ltd.'s (hereinafter, "Kadence") performance achieved over the 3-year period from 2015 to 2017 in connection with the acquisition of Kadence on 18 November 2014. As the additional payment of consideration was finalized during the consolidated fiscal year, the consideration paid has additionally been recognized as acquisition cost, and additional goodwill has also been recognized.」
The additional payment based on Kadence's performance from 2015 to 2017 was finalized, and acquisition cost of ¥1,120 million and additional goodwill were recognized. - FY2018-Q1RestatedAnnual report
「The contingent consideration was contractually payable based on Kadence International Business Research Pte. Ltd.'s (hereinafter, "Kadence") performance achieved over the 3-year period from 2015 to 2017 in connection with the acquisition of Kadence on 18 November 2014. As the additional payment of consideration was finalized during the second quarter of the consolidated fiscal year, the consideration paid has additionally been recognized as acquisition cost, and additional goodwill has also been recognized.」
The accounting treatment relating to the finalization of Kadence's contingent consideration and the recognition of ¥1,120 million in acquisition cost and additional goodwill continues to be disclosed. - FY2017-Q4First statedAnnual report
「The contingent consideration was contractually payable based on Kadence International Business Research Pte. Ltd.'s (hereinafter, "Kadence") performance achieved over the 3-year period from 2015 to 2017 in connection with the acquisition of Kadence on 18 November 2014. As the additional payment of consideration was finalized during the second quarter of the consolidated fiscal year, the consideration paid has additionally been recognized as acquisition cost, and additional goodwill has also been recognized.」
The additional payment of contingent consideration linked to Kadence's performance was finalized, and ¥1,120 million was additionally recognized as acquisition cost and goodwill. Amortization of ¥219.725 million and an impairment loss of ¥215.529 million on the additional goodwill have also been disclosed.