Refining Segment Performance Management
First written in FY2017-Q1. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.
5 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「As described under Changes in Accounting Policies, we applied the accounting standard for revenue recognition and related standards from the beginning of the first quarter of the current consolidated fiscal year and changed the accounting treatment for revenue recognition. Accordingly, we also changed the method of calculating profit or loss for business segments.」
The change in the method of calculating segment profit and loss associated with the adoption of the accounting standard for revenue recognition continues to apply. - FY2022-Q2ReframedAnnual report
「As described under Changes in Accounting Policies, we applied the accounting standard for revenue recognition and related standards from the beginning of the first quarter of the current consolidated fiscal year and changed the accounting treatment for revenue recognition. Accordingly, we also changed the method of calculating profit or loss for business segments.」
With the adoption of the accounting standard for revenue recognition, the method of calculating profit and loss for business segments was also changed, aligning the former method of segment performance management with the accounting policy. - FY2017-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, to improve the management of results, we changed the method of allocating to each segment the items previously disclosed as the difference between the total amount of profit or loss for reportable segments and the amount recorded in the quarterly consolidated income statement, together with the principal details of such difference (items related to reconciliation adjustments).」
The method introduced in the first quarter for allocating segment profit to each segment continues to apply. - FY2017-Q2RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, to improve the management of results, we changed the method of allocating to each segment the items previously disclosed as the difference between the total amount of profit or loss for reportable segments and the amount recorded in the quarterly consolidated income statement, together with the principal details of such difference (items related to reconciliation adjustments).」
The change in the method of calculating and allocating segment profit continues to apply. - FY2017-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, to improve the management of results, we changed the method of allocating to each segment the items previously disclosed as the difference between the total amount of profit or loss for reportable segments and the amount recorded in the quarterly consolidated income statement, together with the principal details of such difference (items related to reconciliation adjustments).」
To improve the management of results, the method was changed so that items previously disclosed as reconciliation adjustments are allocated to each segment.