Change in the Method of Recognizing the Bonus Provision
First written in FY2017-Q1. 14 of 15 entries say "Restated". Latest entry: FY2024-Q1.
9 other companies' latest entry also says "Restated".
- FY2024-Q1RestatedAnnual report
「In the previous fiscal year, because the amount of bonuses payable to employees had been finalized, the amount attributable to that fiscal year was recorded as ¥391.600 million in accrued expenses under “Other” in current liabilities. In the first quarter of the current fiscal year, however, the amount of bonuses payable to employees had not been finalized when the quarterly financial statements were prepared, so the portion of the estimated amount payable attributable to the first quarter was recorded as a provision for bonuses.」
The Company continues to use the accounting treatment of recognizing accrued expenses for the previous fiscal year and a provision for bonuses for the current quarter, depending on whether the bonus payment amount has been finalized. - FY2023-Q1RestatedAnnual report
「In the previous fiscal year, because the amount of bonuses payable to employees had been finalized, the amount attributable to that fiscal year was recorded as ¥333.675 million in accrued expenses under “Other” in current liabilities. In the first quarter of the current fiscal year, however, the amount of bonuses payable to employees had not been finalized when the quarterly financial statements were prepared, so the portion of the estimated amount payable attributable to the first quarter was recorded as a provision for bonuses.」
The Company continues to use the accounting treatment of recognizing accrued expenses for the previous fiscal year and a provision for bonuses for the current quarter, depending on whether the bonus payment amount has been finalized. - FY2022-Q3RestatedAnnual report
「In the previous fiscal year, because the amount of bonuses payable to employees had been finalized, the amount attributable to that fiscal year was recorded as ¥316.892 million in accrued expenses under “Other” in current liabilities. In the third quarter of the current fiscal year, however, the amount of bonuses payable to employees had not been finalized when the quarterly financial statements were prepared, so the portion of the estimated amount payable attributable to the third quarter was recorded as a provision for bonuses.」
The Company continues to use the accounting treatment of recognizing accrued expenses for the previous fiscal year and a provision for bonuses for the current quarter, depending on whether the bonus payment amount has been finalized. - FY2022-Q1RestatedAnnual report
「In the previous fiscal year, because the amount of bonuses payable to employees had been finalized, the amount attributable to that fiscal year was recorded as ¥316.892 million in accrued expenses under “Other” in current liabilities. In the first quarter of the current fiscal year, however, the amount of bonuses payable to employees had not been finalized when the quarterly financial statements were prepared, so the portion of the estimated amount payable attributable to the first quarter was recorded as a provision for bonuses.」
The Company continues to use the accounting treatment of recognizing accrued expenses for the previous fiscal year and a provision for bonuses for the current quarter, depending on whether the bonus payment amount has been finalized. - FY2021-Q3RestatedAnnual report
「In the previous consolidated fiscal year, because the amount of bonuses payable to employees had been finalized, the amount attributable to that fiscal year was recorded as ¥288.766 million in accrued expenses under “Other” in current liabilities. In the third quarter of the current consolidated fiscal year, however, the amount of bonuses payable to employees had not been finalized when the quarterly consolidated financial statements were prepared, so the portion of the estimated amount payable attributable to the third quarter was recorded as a provision for bonuses.」
The Company continues to use the method of recognizing accrued expenses for the previous fiscal year and a provision for bonuses for the current quarter, depending on whether the bonus payment amount has been finalized. - FY2021-Q1RestatedAnnual report
「In the previous consolidated fiscal year, because the amount of bonuses payable to employees had been finalized, the amount attributable to that fiscal year was recorded as ¥288.766 million in accrued expenses under “Other” in current liabilities. In the first quarter of the current consolidated fiscal year, however, the amount of bonuses payable to employees had not been finalized when the quarterly consolidated financial statements were prepared, so the portion of the estimated amount payable attributable to the first quarter was recorded as a provision for bonuses.」
The Company continues to use the method of recognizing accrued expenses for the previous fiscal year and a provision for bonuses for the current quarter, depending on whether the bonus payment amount has been finalized. - FY2020-Q3RestatedAnnual report
「In the previous consolidated fiscal year, because the amount of bonuses payable to employees had been finalized, the amount attributable to that fiscal year was recorded as ¥299.289 million in accrued expenses under “Other” in current liabilities. In the third quarter of the current consolidated fiscal year, however, the amount of bonuses payable to employees had not been finalized when the quarterly consolidated financial statements were prepared, so the portion of the estimated amount payable attributable to the third quarter was recorded as a provision for bonuses.」
The Company continues to use the method of recognizing accrued expenses for the previous fiscal year and a provision for bonuses for the current quarter, depending on whether the bonus payment amount has been finalized. - FY2020-Q1RestatedAnnual report
「In the previous consolidated fiscal year, because the amount of bonuses payable to employees had been finalized, the amount attributable to that fiscal year was recorded as ¥299.289 million in accrued expenses under “Other” in current liabilities. In the first quarter of the current consolidated fiscal year, however, the amount of bonuses payable to employees had not been finalized when the quarterly consolidated financial statements were prepared, so the portion of the estimated amount payable attributable to the first quarter was recorded as a provision for bonuses.」
The Company continues to use the method of recognizing accrued expenses for the previous fiscal year and a provision for bonuses for the current quarter, depending on whether the bonus payment amount has been finalized. - FY2019-Q3RestatedAnnual report
「In the previous consolidated fiscal year, because the amount of bonuses payable to employees had been finalized, the amount attributable to that fiscal year was recorded as ¥297.390 million in accrued expenses under “Other” in current liabilities. In the third quarter of the current consolidated fiscal year, however, the amount of bonuses payable to employees had not been finalized when the quarterly consolidated financial statements were prepared, so the portion of the estimated amount payable attributable to the third quarter was recorded as a provision for bonuses.」
The Company continues to use the method of recognizing accrued expenses for the previous fiscal year and a provision for bonuses for the current quarter. - FY2019-Q2RestatedAnnual report
「Provision for directors' bonuses 16,000 －」
The provision for directors' bonuses of ¥16 million recorded at the end of the previous consolidated fiscal year continues not to be recorded at the end of the second quarter of the current consolidated fiscal year. - FY2019-Q1RestatedAnnual report
「In the previous consolidated fiscal year, because the amount of bonuses payable to employees had been finalized, the amount attributable to that fiscal year was recorded as ¥297.390 million in accrued expenses under “Other” in current liabilities. In the first quarter of the current consolidated fiscal year, however, the amount of bonuses payable to employees had not been finalized when the quarterly consolidated financial statements were prepared, so the portion of the estimated amount payable attributable to the first quarter was recorded as a provision for bonuses.」
The Company continues to use the method of recognizing accrued expenses for the previous fiscal year and a provision for bonuses for the current quarter, depending on whether the bonus payment amount has been finalized. - FY2018-Q3RestatedAnnual report
「In the previous consolidated fiscal year, because the amount of bonuses payable to employees had been finalized, the amount attributable to that fiscal year was recorded as ¥299.852 million in accrued expenses under “Other” in current liabilities. In the third quarter of the current consolidated fiscal year, however, the amount of bonuses payable to employees had not been finalized when the quarterly consolidated financial statements were prepared, so the portion of the estimated amount payable attributable to the third quarter was recorded as a provision for bonuses.」
The Company continues to disclose the accounting treatment of recognizing accrued expenses for the previous fiscal year and a provision for bonuses for the current quarter, depending on whether the bonus payment amount has been finalized. - FY2018-Q1RestatedAnnual report
「In the previous consolidated fiscal year, because the amount of bonuses payable to employees had been finalized, the amount attributable to that fiscal year was recorded as ¥299.852 million in accrued expenses under “Other” in current liabilities. In the first quarter of the current consolidated fiscal year, however, the amount of bonuses payable to employees had not been finalized when the quarterly consolidated financial statements were prepared, so the portion of the estimated amount payable attributable to the first quarter was recorded as a provision for bonuses.」
The Company continues to disclose the accounting treatment of recognizing accrued expenses for the previous fiscal year and a provision for bonuses for the current quarter, depending on whether the bonus payment amount has been finalized. - FY2017-Q3RestatedAnnual report
「In the previous consolidated fiscal year, because the amount of bonuses payable to employees had been finalized, the amount attributable to that fiscal year was recorded as ¥260.546 million in accrued expenses under “Other” in current liabilities. In the third quarter of the current consolidated fiscal year, however, the amount of bonuses payable to employees had not been finalized when the quarterly consolidated financial statements were prepared, so the portion of the estimated amount payable attributable to the third quarter was recorded as a provision for bonuses.」
The Company continues to disclose the change in accounting treatment from recognizing accrued expenses to recognizing a provision for bonuses, depending on whether the bonus payment amount has been finalized. - FY2017-Q1First statedAnnual report
「In the previous consolidated fiscal year, because the amount of bonuses payable to employees had been finalized, the amount attributable to that fiscal year was recorded as ¥260.546 million in accrued expenses under “Other” in current liabilities. In the first quarter of the current consolidated fiscal year, however, the amount of bonuses payable to employees had not been finalized when the quarterly consolidated financial statements were prepared, so the portion of the estimated amount payable attributable to the first quarter was recorded as a provision for bonuses.」
Because of the difference in whether the bonus payment amount had been finalized, the accounting treatment changed from recognizing accrued expenses in the previous consolidated fiscal year to recognizing a provision for bonuses in the first quarter of the current fiscal year.