Reclassifying Received Technology Fees as Net Sales and Positioning Technology Transfer as a Principal Operating Activity
First written in FY2021-Q1. 3 of 4 entries say "Restated". Latest entry: FY2021.
3 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「Technology fees received, previously recorded under "Other" in non-operating income, have been included in revenue beginning with the current consolidated fiscal year.」
The company has continued, in its annual results, to present technology fees received in revenue and position the acquisition of consideration for technology licensing as one of its principal operating activities. - FY2021-Q3RestatedAnnual report
「Technology fees received, previously recorded in non-operating income, have been included in revenue beginning with the first quarter of the current consolidated fiscal year. This change was made to appropriately present the results of the Group's operating activities after the acquisition of consideration for technology licensing was positioned as one of its principal operating activities during the first quarter of the current consolidated fiscal year.」
The company has reaffirmed the presentation and business positioning of including technology fees received in revenue and treating the acquisition of consideration for technology licensing as one of its principal operating activities. - FY2021-Q2RestatedAnnual report
「Technology fees received, previously recorded in non-operating income, have been included in revenue beginning with the first quarter of the current consolidated fiscal year. This change was made to appropriately present the results of the Group's operating activities after the acquisition of consideration for technology licensing was positioned as one of its principal operating activities during the first quarter of the current consolidated fiscal year.」
The company has reaffirmed the presentation and business positioning of including technology fees received in revenue and treating the acquisition of consideration for technology licensing as one of its principal operating activities. - FY2021-Q1First statedAnnual report
「Technology fees received, previously recorded under "Other" in non-operating income, have been included in revenue beginning with the first quarter of the current consolidated fiscal year. This change was made to appropriately present the results of the Group's operating activities after the acquisition of consideration for technology licensing was positioned as one of its principal operating activities during the first quarter of the current consolidated fiscal year.」
The presentation of technology fees received was changed from non-operating income to revenue, and the acquisition of consideration for technology licensing was positioned as one of the principal operating activities.