Komori
Watami (7522) · FactDropped

Application of the equity method to GLOBAL DREAM STREET

First written in FY2021-Q1. 1 of 4 entries say "Reframed", first in FY2023-Q2. Latest entry: FY2024-Q3.

4entries
5years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2021-Q1RestatedFY2023-Q3 – FY2024-Q32020: 120202021: 020212022: 120222023: 120232024: 1
Same theme, other companies
Exclusion from equity-method accounting due to liquidation of an associateA theme 39 companies write about · 1 as a headwind · 1 as a tailwind

1 other company's latest entry also says "Dropped".

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Showing 14 of the 39 companies compared. The sentences above are computed from all 39.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q3DroppedAnnual report

    「During the third-quarter consolidated accounting period, Global Dream Street Pte. Ltd., formerly a consolidated subsidiary, was excluded from the scope of consolidation following the completion of its liquidation.」

    Global Dream Street Pte. Ltd. was excluded from the scope of consolidation following the completion of its liquidation, ending its status as a consolidated subsidiary.
  2. FY2023-Q3RestatedAnnual report

    「During the second-quarter consolidated accounting period, Global Dream Street Pte. Ltd., formerly an equity-method affiliate, was included in the scope of consolidation through the additional acquisition of shares, together with its subsidiary, ASIA RECRUIT STAFFING (A.R.S) Co., Ltd.」

    The treatment under which Global Dream Street was made a consolidated subsidiary through the additional acquisition and excluded from the scope of the equity method continues to be described.
  3. FY2023-Q2ReframedAnnual report

    「During the second quarter of the current consolidated fiscal year, Global Dream Street Pte. Ltd., previously an equity-method affiliate, was included in the scope of consolidation following the additional acquisition of shares, and its subsidiary ASIA RECRUIT STAFFING(A.R.S)Co.,Ltd was also included in the scope of consolidation.」

    Global Dream Street changed from an equity-method affiliate to a consolidated subsidiary through the additional acquisition of shares. Accordingly, it was excluded from the scope of the equity method.
  4. FY2021-Q1First statedAnnual report

    「GLOBAL DREAM STREET was included among the entities accounted for under the equity method because its materiality had increased.」

    GLOBAL DREAM STREET was included among the entities accounted for under the equity method due to increased materiality.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

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