Recognition of a provision for bonuses following a change in the bonus calculation method
First written in FY2017-Q3. 3 of 4 entries say "Restated". Latest entry: FY2019.
9 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The amount recorded is based on the estimated amount to be paid during the current consolidated fiscal year in preparation for employee bonus payments.」
The accounting treatment of recording the estimated amount of bonuses to be paid as a provision for bonuses continues. - FY2018RestatedAnnual report
「The amount recorded is based on the estimated amount to be paid during the current consolidated fiscal year in preparation for employee bonus payments.」
The accounting treatment of recording the estimated amount of bonuses to be paid as a provision for bonuses continues. - FY2017RestatedAnnual report
「From the third-quarter consolidated accounting period, the estimated amount of bonuses to be paid has been recorded as a provision for bonuses.」
Recognition of a provision for bonuses following the change in the bonus calculation method has continued on a full-year basis. - FY2017-Q3First statedAnnual report
「Previously, the company recorded the confirmed amount payable for employee bonuses of the Group as accrued expenses. Following a change in the bonus calculation method during the third-quarter consolidated accounting period, from that period onward the estimated amount of bonuses to be paid has been recorded as a provision for bonuses.」
Following the change in the bonus calculation method, the accounting treatment was changed from recording the confirmed amount payable as accrued expenses to recording the estimated amount of bonuses to be paid as a provision for bonuses.