Refinement of Corporate Expense Allocation Following Organizational Changes
First written in FY2016-Q2. 2 of 4 entries say "Restated". Latest entry: FY2017.
The whole theme swung hardest in 2025: 5 of 12 companies on the "Worse" side.
0 other companies' latest entry also says "Dropped".
- FY2017DroppedAnnual reportThe current year's management policy and segment information contain no explicit description of the refinement of the company-wide cost allocation method made in the previous fiscal year.
- FY2016RestatedAnnual report
「Beginning in the current fiscal year, the method of allocating company-wide costs to each reportable segment was refined following an organizational change, to enable more precise performance evaluation and more appropriate decision-making.」
The refinement of company-wide cost allocation for segment evaluation and decision-making continues. - FY2016-Q3RestatedAnnual report
「Beginning in the first quarter of the fiscal year, the method of allocating company-wide costs to each reportable segment was refined following an organizational change, to enable more precise performance evaluation and more appropriate decision-making.」
The practice of refining the allocation method for company-wide costs among segments continues. - FY2016-Q2First statedAnnual report
「Beginning in the first quarter of the fiscal year, the method of allocating company-wide costs to each reportable segment was refined following an organizational change, to enable more precise performance evaluation and more appropriate decision-making.」
Following an organizational change, the cost allocation method was changed for segment-level performance evaluation and decision-making.