Change to Aggregated Presentation of Selling, General and Administrative Expenses
First written in FY2018-Q1. 2 of 3 entries say "Restated". Latest entry: FY2018-Q3.
2 other companies' latest entry also says "Restated".
- FY2018-Q3RestatedAnnual report
「Previously, selling, general and administrative expenses were presented by expense category, but from the first quarter of the consolidated fiscal year the company changed to presenting them as a single line item under selling, general and administrative expenses.」
The additional information reconfirms the change from the previous presentation by expense category to a single consolidated presentation of selling, general and administrative expenses from the first quarter. - FY2018-Q2RestatedAnnual report
「Previously, selling, general and administrative expenses were presented by expense category, but from the first quarter of the consolidated fiscal year the company changed to presenting them as a single line item under selling, general and administrative expenses.」
The additional information reconfirms the change from the previous presentation by expense category to a single consolidated presentation of selling, general and administrative expenses from the first quarter. - FY2018-Q1First statedAnnual report
「Selling, general and administrative expenses, which were previously presented separately by expense category, have been changed to a single consolidated presentation under “Selling, general and administrative expenses” from the current first quarter of the consolidated fiscal year.」
Selling, general and administrative expenses were changed from the previous presentation by expense category to a single consolidated presentation from the current first quarter of the consolidated fiscal year onward.