Reclassification of Rental Income and Related Costs as Net Sales and Cost of Sales
First written in FY2021-Q1. 2 of 3 entries say "Restated". Latest entry: FY2021-Q3.
16 other companies' latest entry also says "Restated".
- FY2021-Q3RestatedAnnual report
「Previously, rental income received and rental income costs were recorded as non-operating income and non-operating expenses, respectively. From the first quarter of the consolidated fiscal year, the Company changed its accounting presentation to record them as revenue and cost of sales, respectively.」
As the Company began managing the Real Estate business as one of its principal businesses, it reconfirmed the change in presentation of rental-related income and costs as revenue and cost of sales. - FY2021-Q2RestatedAnnual report
「Previously, rental income received and rental income costs were recorded as non-operating income and non-operating expenses, respectively. From the first quarter of the consolidated fiscal year, the Company changed its accounting presentation to record them as revenue and cost of sales, respectively.」
As the Company began managing the Real Estate business as one of its principal businesses, it continued the change in presentation of rental-related income and costs as revenue and cost of sales. - FY2021-Q1First statedAnnual report
「Previously, rental income received and rental income costs were recorded as non-operating income and non-operating expenses, respectively. From the first quarter of the current consolidated fiscal year, the Company changed its accounting presentation to record them as revenue and cost of sales, respectively.」
As the Company began managing the Real Estate business as one of its principal businesses, it changed the presentation of rental-related income and costs from non-operating items to revenue and cost of sales.