Adoption of Accounting Standards for Business Combinations and Related Standards
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2017.
19 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「「企業結合に関する会計基準」等を当連結会計年度から適用し、支配が継続している場合の子会社に対する当社の持分変動による差額を資本剰余金として計上するとともに、取得関連費用を発生した連結会計年度の費用として計上する方法に変更した。」
企業結合・連結・事業分離に関する会計基準等の適用を通期でも記載し、当年度の財務諸表への影響額はないとしている。 - FY2017-Q3First statedAnnual report
「From the first quarter of the consolidated fiscal year, the Company applied the Accounting Standard for Business Combinations, the Accounting Standard for Consolidated Financial Statements, and the Accounting Standard for Business Divestitures, among others. Differences arising from changes in the Company’s ownership interests in subsidiaries that remain under its control are recorded in capital surplus, while acquisition-related costs are expensed in the consolidated fiscal year in which they arise.」
Applies accounting standards for business combinations, consolidation, and business divestitures from the first quarter, changing the treatment of ownership-interest changes and acquisition-related costs. No impact on the financial statements for the nine months is reported.