Finalisation of the provisional accounting treatment for the business combination with 島忠
First written in FY2022-Q2. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1RestatedAnnual report
「The business combination with 株式会社島忠 completed on 6 January 2021 was accounted for provisionally during the previous first cumulative quarter, but the accounting treatment was finalised during the previous second quarter consolidated accounting period.」
The provisional accounting treatment for the business combination with 島忠 was finalised in the previous second quarter, and the comparative information reflecting the finalised treatment is being reconfirmed. - FY2022AchievedAnnual report
「The business combination with 株式会社島忠 completed on 6 January 2021 was accounted for provisionally in the previous consolidated fiscal year, but the accounting treatment was finalised during the current consolidated fiscal year.」
The provisional accounting treatment for the business combination with 島忠 was finalised during the current consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「The business combination with 株式会社島忠 was accounted for provisionally in the previous consolidated fiscal year, but the accounting treatment was finalised during the second quarter consolidated accounting period. Following finalisation of the provisional accounting treatment, material revisions to the initial allocation of the acquisition cost have been reflected in the comparative information included in the quarterly consolidated financial statements for the current cumulative third quarter.」
The provisional purchase price allocation for the business combination with 島忠 was finalised in the second quarter, and the revisions reflected in the comparative information are being reconfirmed. - FY2022-Q2First statedAnnual report
「The business combination with 株式会社島忠 completed on 6 January 2021 was accounted for provisionally in the previous consolidated fiscal year, but the accounting treatment was finalised during the current second quarter consolidated accounting period. Following finalisation of the provisional accounting treatment, material revisions to the initial allocation of the acquisition cost have been reflected in the comparative information included in the quarterly consolidated financial statements for the current cumulative second quarter.」
The provisional purchase price allocation for the business combination with 島忠 was finalised in the current second quarter, and the comparative information at the end of the previous consolidated fiscal year was revised for buildings and structures, land, accounts payable, asset retirement obligations, goodwill, deferred tax assets and non-controlling interests, among other items.