Adoption of Accounting Standards for Business Combinations
First written in FY2016-Q3. 2 of 3 entries say "Restated". Latest entry: FY2019.
19 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「子会社はすべて連結の範囲に含めております。」
企業結合・連結・事業分離等に関する会計基準の適用後の会計方針が継続されている。 - FY2016RestatedAnnual report
「「企業結合に関する会計基準」（企業会計基準第21号 平成25年９月13日。以下「企業結合会計基準」という。）、「連結財務諸表に関する会計基準」（企業会計基準第22号 平成25年９月13日）及び「事業分離等に関する会計基準」（企業会計基準第７号 平成25年９月13日）等を当連結会計年度から適用し、」
企業結合・連結・事業分離等に関する会計基準の適用が通期の会計方針として記載されている。 - FY2016-Q3First statedAnnual report
「We have applied the “Accounting Standard for Business Combinations” (ASBJ Statement No. 21, 13 September 2013), the “Accounting Standard for Consolidated Financial Statements” (ASBJ Statement No. 22, 13 September 2013), the “Accounting Standard for Business Divestitures” (ASBJ Statement No. 7, 13 September 2013) and related standards from the first quarter of the current consolidated fiscal year. Accordingly, differences arising from changes in the Company’s ownership interest in subsidiaries that remain under control are recognized as capital surplus, while acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they arise.」
The accounting standards for business combinations, consolidation and business divestitures were adopted from the first quarter, changing the treatment of differences arising from ownership-interest changes and acquisition-related costs. No impact on profit or loss was reported.