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
「The “Accounting Standard for Business Combinations” and the “Accounting Standard for Consolidated Financial Statements,” among others, have been applied from the current fiscal year,」
The annual financial statements confirm that the Business Combination Accounting Standard and other standards were applied from the current fiscal year. - FY2017-Q3First statedAnnual report
「The “Accounting Standard for Business Combinations” (ASBJ Statement No. 21, 13 September 2013; hereinafter, the “Business Combination Accounting Standard”), 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 other standards have been applied from the first quarter of the current fiscal year,」
It is disclosed that accounting standards for business combinations, consolidated financial statements, business divestitures and other matters were applied from the first quarter.