Capturing total research and development expenses by reviewing the aggregation scope
First written in FY2019-Q3. 2 of 4 entries say "Restated". Latest entry: FY2020-Q2.
1 other company's latest entry also says "Restated".
- FY2020-Q2RestatedAnnual report
「As the importance of accurately determining total research and development expenses has increased in preparation for business expansion, the company has reviewed the scope of research and development expense aggregation since the previous consolidated fiscal year.」
The company is reaffirming its policy of reviewing the scope of aggregation from the previous consolidated fiscal year to determine research and development expenses accurately in preparation for business expansion. - FY2020-Q1RestatedAnnual report
「As the importance of accurately determining total research and development expenses has increased in preparation for business expansion, the company has reviewed the scope of research and development expense aggregation since the previous consolidated fiscal year.」
The company is reaffirming its policy of reviewing the scope of aggregation from the previous consolidated fiscal year to determine total research and development expenses accurately. - FY2019AdvancedAnnual report
「Beginning with the current consolidated fiscal year, the company has reviewed the scope of aggregation and included current-period manufacturing costs and expenses of the development divisions of subsidiaries in research and development expenses.」
Beginning this fiscal year, the company reviewed the scope of research and development expense aggregation and specified that current-period manufacturing costs and expenses of subsidiary development divisions would be included. - FY2019-Q3First statedAnnual report
「As the importance of accurately determining total research and development expenses has increased in preparation for business expansion, the company is reviewing the scope of research and development expense aggregation.」
The company first explicitly states that it is reviewing the scope of research and development expense aggregation to determine total research and development expenses more accurately in preparation for business expansion.