Finalization of the Provisional Accounting Treatment for the ギャラリーレア Business Combination
First written in FY2020-Q2. 1 of 2 entries say "Advanced", first in FY2020-Q3. Latest entry: FY2020-Q3.
5 other companies' latest entry also says "Advanced".
- FY2020-Q3AdvancedAnnual report
「ラド観光株式会社 Finalisation of provisional accounting treatment for a business combination The Company had applied provisional accounting treatment in the previous consolidated fiscal year to its business combination with ラド観光株式会社 completed in January 2019, and finalised the treatment during the current third-quarter consolidated accounting period. Following this finalisation, the initial allocation of the acquisition cost was reassessed, increasing non-current assets by ¥45 million and reducing goodwill by the same amount.」
The provisional accounting treatment for the business combination with ラド観光株式会社 was finalised, increasing non-current assets by ¥45 million and reducing goodwill by ¥45 million. - FY2020-Q2First statedAnnual report
「The Company had applied provisional accounting treatment in the previous consolidated fiscal year to its business combination with 株式会社ギャラリーレア completed in November 2018, and finalised the treatment during the current second-quarter consolidated accounting period. Following this finalisation, the initial allocation of the acquisition cost was reassessed, increasing non-current assets by ¥53 million and reducing goodwill by the same amount.」
The purchase price allocation for the Gallery Rare business combination was finalised, increasing non-current assets by ¥53 million and reducing goodwill by ¥53 million.