Adoption of Accounting Standards for Business Combinations and Related Standards
First written in FY2016-Q3. 3 of 4 entries say "Restated". Latest entry: FY2017.
19 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「The Application Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the current consolidated fiscal year.」
企業結合等の会計基準および繰延税金資産の回収可能性に関する適用指針の適用が継続して開示されている。 - FY2017-Q3RestatedAnnual report
「The Implementation Guidance on the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the consolidated fiscal year.」
繰延税金資産の回収可能性に関する適用指針の適用が継続して開示されている。 - FY2017-Q2RestatedAnnual report
「The Implementation Guidance on the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the consolidated fiscal year.」
繰延税金資産の回収可能性に関する適用指針の第1四半期からの適用が追加情報として再掲されている。 - FY2016-Q3First statedAnnual report
「The company adopted the Accounting Standard for Business Combinations, Accounting Standard for Consolidated Financial Statements and Accounting Standard for Business Divestitures and other related standards from the first quarter of the current consolidated accounting period. The accounting treatment was changed so that differences arising from changes in the company's equity interest in a subsidiary while control is retained are recognized in capital surplus, while acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they arise.」
The company disclosed the adoption from the first quarter of accounting standards for business combinations, consolidation and business divestitures, together with changes in the treatment of changes in equity interests and acquisition-related costs.