Finalisation of the provisional accounting treatment for the business combination with RKI Instruments,Inc.
First written in FY2018-Q2. 4 of 5 entries say "Restated". Latest entry: FY2020-Q2.
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- FY2020-Q2RestatedAnnual report
「During the fourth quarter consolidated accounting period of the previous fiscal year, the provisional accounting treatment relating to the business combination was finalised, and the finalisation details have been reflected in the relevant key management indicators and other information for the six months ended the second quarter of the previous fiscal year.」
It has been reconfirmed that the provisional accounting treatment for the business combination with RKI Instruments,Inc. was finalised and that the finalised amounts were reflected in the key indicators for the same period of the previous year. - FY2019-Q1RestatedAnnual report
「In addition, provisional accounting treatment had been applied during the first quarter consolidated accounting period of the previous fiscal year to the business combination with RKI Instruments,Inc. completed on 31 March 2017, but it was finalised during the second quarter consolidated accounting period of the previous fiscal year. Accordingly, the amounts after revision resulting from the finalisation of the provisional accounting treatment are used for comparison and analysis against the cumulative results for the same period of the previous year.」
The finalisation of the provisional accounting treatment for the business combination with RKI Instruments,Inc. and the resulting year-on-year comparison continue to be reported. - FY2018RestatedAnnual report
「Provisional accounting treatment had been applied in the previous consolidated fiscal year to the business combination with RKI Instruments,Inc. completed on 31 March 2017, and was finalised during the current consolidated fiscal year.」
The annual financial statements also confirm that the provisional accounting treatment for the business combination with RKI Instruments,Inc. was finalised. - FY2018-Q3RestatedAnnual report
「Provisional accounting treatment had been applied in the previous consolidated fiscal year to the business combination with RKI Instruments,Inc. completed on 31 March 2017, and was finalised during the second quarter consolidated accounting period. Following the finalisation of this provisional accounting treatment, significant revisions to the initial allocation of the acquisition cost are reflected in the comparative information included in the quarterly consolidated financial statements for the nine months ended the third quarter of the current fiscal year.」
The finalisation of the purchase price allocation for the business combination with RKI Instruments,Inc. and the resulting revisions reflected in the comparative information are reported again. - FY2018-Q2First statedAnnual report
「Provisional accounting treatment had been applied in the previous consolidated fiscal year to the business combination with RKI Instruments,Inc. completed on 31 March 2017, and was finalised during the second quarter consolidated accounting period. Following the finalisation of this provisional accounting treatment, significant revisions to the initial allocation of the acquisition cost are reflected in the comparative information included in the quarterly consolidated financial statements for the six months ended the second quarter of the current fiscal year.」
The purchase price allocation for the business combination with RKI Instruments,Inc. was finalised, and goodwill was revised from the provisional amount of ¥1,367,527 thousand to ¥1,106,997 thousand. Customer-related assets, deferred tax liabilities and non-controlling interests were also revised.