Change in the Asset Grouping Method for Domestic Impairment Accounting
First written in FY2018-Q1. 8 of 9 entries say "Restated". Latest entry: FY2021-Q2.
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- FY2021-Q2RestatedAnnual report
「Based on classifications used in management accounting and other factors, and taking into account the mutual complementarity of cash flows, our group groups assets in Japan by business division organized by product type, and overseas by business site or by business sites consolidated by region.」
We continue to group assets in Japan by business division organized by product type and overseas by business site or regional unit. - FY2021-Q1RestatedAnnual report
「Based on classifications used in management accounting and other factors, and taking into account the mutual complementarity of cash flows, our group groups assets in Japan by business division organized by product type, and overseas by business site or by business sites consolidated by region.」
We continue to group assets in Japan by business division organized by product type and overseas by business site or regional unit. - FY2020-Q3RestatedAnnual report
「Based on classifications used in management accounting and other factors, and taking into account the mutual complementarity of cash flows, our group groups assets in Japan by business division organized by product type, and overseas by business site or by business sites consolidated by region.」
We continue to group assets in Japan by business division organized by product type and overseas by business site or regional unit. - FY2020-Q2RestatedAnnual report
「Based on classifications used in management accounting and other factors, and taking into account the mutual complementarity of cash flows, our group groups assets in Japan by business division organized by product type, and overseas by business site or by business sites consolidated by region.」
We continue to group assets in Japan by business division organized by product type and overseas by business site or regional unit. - FY2019-Q3RestatedAnnual report
「Based on classifications used in management accounting and other factors, and taking into account the mutual complementarity of cash flows, our group groups assets in Japan by business division organized by product type, and overseas by business site or by business sites consolidated by region.」
We continue to group assets in Japan by business division organized by product type and overseas by business site or regional unit. - FY2019-Q2RestatedAnnual report
「Based on classifications used in management accounting and other factors, and taking into account the mutual complementarity of cash flows, our group groups assets in Japan by business division organized by product type, and overseas by business site or by business sites consolidated by region.」
We continue to group assets in Japan by business division organized by product type and overseas by business site or regional unit. - FY2018-Q3RestatedAnnual report
「For asset grouping under impairment accounting in Japan, beginning with the consolidated cumulative first quarter ended this fiscal year, we changed from a method of grouping assets by business base, consolidated by business site, to a method based primarily on business divisions organized by product type.」
The domestic asset-grouping method changed in the first quarter, to a business-division basis organized by product type, continued in the third quarter. - FY2018-Q2RestatedAnnual report
「For asset grouping under impairment accounting in Japan, beginning with the consolidated cumulative first quarter ended this fiscal year, we changed from a method of grouping assets by business base, consolidated by business site, to a method based primarily on business divisions organized by product type.」
The domestic asset-grouping method changed in the first quarter, to a business-division basis organized by product type, continued in the second quarter. - FY2018-Q1First statedAnnual report
「For asset grouping under impairment accounting in Japan, beginning with the consolidated cumulative first quarter ended this fiscal year, we changed from a method of grouping assets by business base, consolidated by business site, to a method based primarily on business divisions organized by product type. This change was made because domestic profit and loss management was shifted from a business-site basis to a business-division basis organized by product type, in order to strengthen the management structure and achieve profit management and appropriate production management according to the products handled. Accordingly, asset grouping for impairment accounting was aligned with the units used for management control.」
Beginning with the consolidated cumulative first quarter ended this fiscal year, domestic asset grouping for impairment accounting was changed from a business-site basis to a business-division basis organized by product type. The stated reasons were to strengthen the systems for profit management and appropriate production management and to align asset grouping with the units used for management control.