Finalization of provisional accounting treatment for the business combination with 天昇アメリカコーポレーション
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
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- FY2020-Q3RestatedAnnual report
「Provisional accounting treatment had been applied in the third quarter of the previous consolidated fiscal year to the business combination with 天昇アメリカコーポレーション completed on 29 June 2018, but was finalized at the end of the previous consolidated fiscal year.」
The Company restated the finalization of the provisional accounting treatment for the business combination with 天昇アメリカコーポレーション and the reflection of revisions in the comparative information. - FY2020-Q2RestatedAnnual report
「Provisional accounting treatment had been applied in the second quarter of the previous consolidated fiscal year to the business combination with 天昇アメリカコーポレーション completed on 29 June 2018, but was finalized at the end of the previous consolidated fiscal year. Following finalization of the provisional accounting treatment, significant revisions to the initial allocation of the acquisition cost were reflected in the comparative information included in the quarterly consolidated financial statements for the cumulative second quarter of the current consolidated fiscal year.」
The Company restated the finalization of the provisional accounting treatment for the business combination with 天昇アメリカコーポレーション, disclosing that, in the comparative information, amortization of goodwill decreased by ¥37 million, operating income and other items increased by ¥43 million, and net income attributable to owners of the parent increased by ¥38 million. - FY2020-Q1First statedAnnual report
「Provisional accounting treatment had been applied in the first quarter of the previous consolidated fiscal year to the business combination with 天昇アメリカコーポレーション completed on 29 June 2018, but was finalized at the end of the previous consolidated fiscal year. Following finalization of the provisional accounting treatment, significant revisions to the initial allocation of the acquisition cost were reflected in the comparative information included in the quarterly consolidated financial statements for the cumulative first quarter of the current consolidated fiscal year.」
The provisional accounting treatment for the business combination with 天昇アメリカコーポレーション was finalized at the end of the previous consolidated fiscal year. In the comparative information, amortization of goodwill decreased by ¥42 million, while operating income, ordinary income, profit before income taxes and other adjustments, and net income attributable to owners of the parent each increased by ¥42 million.