Change in Expense Allocation Method for Business Segment Performance Evaluation
First written in FY2019-Q2. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
77 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「From the first quarter of the fiscal year, the company changed its allocation method so that head-office administrative expenses and other costs previously allocated to each business segment are included in company-wide expenses, in order to assess the performance of each business segment more appropriately. Figures for the cumulative third quarter of the previous fiscal year were reclassified and restated to conform to the revised presentation.」
The company continues to include head-office administrative expenses and other costs in company-wide expenses under the revised allocation method, and prior-year figures have also been presented on the revised basis. - FY2019-Q2First statedAnnual report
「From the first quarter of the fiscal year, the company changed its allocation method so that head-office administrative expenses and other costs previously allocated to each business segment are included in company-wide expenses, in order to assess the performance of each business segment more appropriately.」
From the first quarter, the company changed its allocation method to include head-office administrative expenses and other costs in company-wide expenses, with the aim of assessing business segment performance more appropriately. Segment figures for the year-earlier period were reclassified and restated to conform to the revised presentation.