Acquisition Accounting for the Tsunagaru Digital Creative Business
First written in FY2023-Q1. 1 of 3 entries say "Restated". Latest entry: FY2024-Q1.
52 other companies' latest entry also says "Achieved".
- FY2024-Q1AchievedAnnual report
「The acquired assets and assumed liabilities were accounted for provisionally through the cumulative third quarter of the previous fiscal year, but the purchase price allocation was completed during the previous fiscal year.」
For the acquisition of Tsunagaru's digital creative business, it has been confirmed that the previously provisional purchase price allocation was completed during the previous fiscal year. - FY2023-Q3RestatedAnnual report
「The purchase price allocation for the acquired assets and assumed liabilities had not been completed as of the end of the third-quarter consolidated accounting period, so the amounts were provisionally calculated based on the information available at that time.」
For the acquisition of Tsunagaru's digital creative business, recognition of acquisition consideration of ¥8 million and goodwill of the same amount, as well as the provisional status of the purchase price allocation, has been reaffirmed. - FY2023-Q1First statedAnnual report
「Fair value of consideration transferred (cash): 8,000 / Fair value of acquired assets and assumed liabilities (net): – / Goodwill arising from the acquisition: 8,000」
In connection with the acquisition of the digital creative business from 株式会社Tsunagaru, acquisition consideration of ¥8 million and goodwill of the same amount were recognized. The purchase price allocation was provisionally calculated as of the end of the quarter.