Review of common-cost allocation criteria for segment performance evaluation
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019.
77 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「From the current consolidated fiscal year, we have reviewed the allocation criteria for common costs and changed the methods of calculating the amounts of profit or loss, assets, and other items for business segments in order to evaluate and manage the performance of each reportable segment more appropriately.」
The review of the allocation criteria for common costs and the methods of calculating segment profit or loss and other items continued to be applied to the full-year segment information. - FY2019-Q2RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, we have reviewed the allocation criteria for common costs and changed the method of calculating profit or loss for business segments in order to evaluate and manage the performance of each reportable segment more appropriately. Accordingly, operating profit for each segment for the first six months of the previous consolidated fiscal year has been reclassified using the revised calculation method for comparison.」
The review of the allocation criteria for common costs and the method of calculating segment profit and loss continued to be applied to the second-quarter segment comparison. - FY2019-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, we have reviewed the allocation criteria for common costs and changed the method of calculating profit or loss for business segments in order to evaluate and manage the performance of each reportable segment more appropriately.」
The allocation criteria for common costs and the method of calculating segment profit or loss were changed to evaluate and manage reportable segment performance more appropriately.