Finalization of Provisional Accounting Treatment for the DXアンテナ Business Combination
First written in FY2018-Q2. 3 of 4 entries say "Restated". Latest entry: FY2019.
35 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「In fiscal year 33, the provisional accounting for the business combination was finalized. Amounts for fiscal year 32 reflect the material revision to the initial allocation of the acquisition cost resulting from finalization of the provisional accounting.」
The finalized status of the provisional accounting for the DXアンテナ business combination and its reflection in the comparative information continue to be disclosed. - FY2019-Q1RestatedAnnual report
「Provisional accounting had been applied in the fiscal year ended March 2017 to the business combination with DXアンテナ株式会社 conducted on 30 March 2017, and was finalized during the second quarter consolidated accounting period of the previous fiscal year.」
The first quarter report continues to disclose, in relation to the comparative information, that the provisional accounting for the DXアンテナ business combination was finalized during the second quarter of the previous fiscal year. - FY2018-Q3RestatedAnnual report
「Provisional accounting had been applied in fiscal year 29 to the business combination with DXアンテナ株式会社 conducted on 30 March 2017, and was finalized during the second quarter consolidated accounting period.」
The disclosure that the provisional accounting for the DXアンテナ business combination was finalized during the second quarter continues in the third quarter report. - FY2018-Q2First statedAnnual report
「Finalization of provisional accounting for the business combination and material revision to the initial allocation of the acquisition cost in the comparative information Provisional accounting had been applied in the previous consolidated fiscal year to the business combination with DXアンテナ株式会社 conducted on 30 March 2017, and was finalized during the second quarter consolidated accounting period of the current fiscal year. As a result of finalizing the provisional accounting, a material revision to the initial allocation of the acquisition cost was reflected in the comparative information included in the interim consolidated financial statements for the cumulative second quarter period. The gain on the occurrence of negative goodwill, provisionally calculated at ¥450.532 million, decreased by ¥31.200 million upon finalization of the accounting treatment, to ¥419.332 million.」
The provisional accounting for the DXアンテナ business combination from the previous consolidated fiscal year was finalized during the second quarter consolidated accounting period. The gain on the occurrence of negative goodwill decreased from ¥450.532 million by ¥31.200 million to ¥419.332 million.