Proper Disclosure of Consolidated Financial Information Through Alignment of Reporting Periods for Consolidated Subsidiaries
First written in FY2017-Q2. 3 of 4 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2020: 1 of 11 companies on the "Worse" side.
12 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「Among the consolidated subsidiaries, ミスミ(中国)精密機械貿易有限公司 and 27 others have a 31 December fiscal year-end. In preparing the consolidated financial statements, the Company uses financial statements based on provisional accounts prepared by the above consolidated subsidiaries as of the consolidated fiscal year-end.」
The Company continues to align the fiscal year-ends of 28 subsidiaries by using financial statements based on provisional accounts prepared as of the consolidated fiscal year-end. - FY2020RestatedAnnual report
「Among the consolidated subsidiaries, MISUMI (CHINA) PRECISION MACHINERY TRADING CO., LTD. and 27 others have a 31 December fiscal year-end. In preparing the consolidated financial statements, the Company uses financial statements based on provisional accounts prepared by the above consolidated subsidiaries as of the consolidated fiscal year-end.」
The Company continues to align the fiscal year-ends of 28 subsidiaries by using financial statements based on provisional accounts prepared as of the consolidated fiscal year-end. - FY2017-Q3RestatedAnnual report
「To ensure more appropriate disclosure of consolidated financial information, beginning with the first quarter of the current consolidated accounting period, the Company changed its consolidation method for 28 consolidated subsidiaries whose fiscal year-end is 31 December, including MISUMI (CHINA) PRECISION MACHINERY TRADING CO., LTD. and 27 others, to use financial statements based on provisional accounts prepared as of 31 March, the consolidated fiscal year-end.」
The Company continues to disclose the change in the consolidation method for 28 consolidated subsidiaries to use provisional accounts prepared as of 31 March. - FY2017-Q2First statedAnnual report
「To ensure more appropriate disclosure of consolidated financial information, beginning with the first quarter of the current consolidated accounting period, the Company changed its consolidation method for 28 consolidated subsidiaries whose fiscal year-end is 31 December, including MISUMI (CHINA) PRECISION MACHINERY TRADING CO., LTD. and 27 others, to use financial statements based on provisional accounts prepared as of 31 March, the consolidated fiscal year-end.」
To ensure appropriate disclosure of consolidated financial information, the consolidation method for 28 subsidiaries changed from their first-quarter provisional accounts as of 31 March.