Separate presentation of compensation received
First written in FY2024-Q1. 2 of 3 entries say "Advanced", first in FY2024-Q2. Latest entry: FY2024.
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- FY2024AdvancedAnnual report
「Because compensation received, which had been included under "Miscellaneous income" in "Non-operating income" in the previous fiscal year, had become quantitatively material, it has been presented separately from the current fiscal year. The financial statements for the previous fiscal year have been reclassified to reflect this change in presentation.」
For compensation received, the company presented it separately in cash flows from operating activities in addition to its presentation under non-operating income in the income statement, and reclassified the prior-period presentation. - FY2024-Q2AdvancedAnnual report
「Because "Compensation received" and "Amounts received as compensation" in "Cash flows from operating activities" had become quantitatively material, they have been presented separately from the current fiscal year.」
For compensation received, the company presented the amount received separately in cash flows from operating activities in addition to its presentation in the income statement, and reclassified the prior-period presentation. - FY2024-Q1First statedAnnual report
「Because compensation received, which had been included under "Other" in "Non-operating income" during the cumulative first quarter of the previous fiscal year, had become quantitatively material, it has been presented separately from the cumulative first quarter of the current fiscal year.」
Because compensation received had become quantitatively material, the company first disclosed the accounting presentation change to present it separately from "Other" under non-operating income.