Changes in Accounting Treatment and Presentation Resulting from the Application of the Accounting Standards for Business Combinations and Other Relevant Standards
First written in FY2017-Q2. 2 of 3 entries say "Restated". Latest entry: FY2017.
6 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「From the current consolidated fiscal year, the company has applied the Accounting Standard for Business Combinations (Accounting Standards Board of Japan Statement No. 21, 13 September 2013, hereinafter the “business combination accounting standard”), the Accounting Standard for Consolidated Financial Statements (Accounting Standards Board of Japan Statement No. 22, 13 September 2013), the Accounting Standard for Business Divestitures (Accounting Standards Board of Japan Statement No. 7, 13 September 2013) and other relevant standards. The company has changed its accounting method so that differences arising from changes in its ownership interest in a subsidiary, when control is retained, are recorded as capital surplus, while acquisition-related costs are recorded as expenses in the consolidated fiscal year in which they arise.」
The company continues to explain the application of the business combination accounting standards and changes in presentation in its annual consolidated financial statements. - FY2017-Q3RestatedAnnual report
「From the first-quarter cumulative consolidated accounting period, the company applied the Accounting Standard for Business Combinations (Accounting Standards Board of Japan Statement No. 21, 13 September 2013) and other relevant standards, and changed “quarterly net income” to “quarterly net income attributable to owners of the parent.”」
The company continues to apply the business combination accounting standards and other relevant standards, and has also reclassified comparative information. It stated that there was no impact on profit or loss. - FY2017-Q2First statedAnnual report
「The company has applied the Accounting Standard for Business Combinations and other relevant standards from the first quarter of the consolidated accounting period, changing its accounting method so that differences arising from changes in the company’s ownership interest in a subsidiary, when control is retained, are recorded as capital surplus, while acquisition-related costs are recorded as expenses in the consolidated fiscal year in which they arise. For business combinations carried out after the beginning of the first quarter of the consolidated accounting period, the company has also changed its method so that revisions to the allocation of the acquisition cost resulting from the finalization of provisional accounting treatment are reflected in the quarterly consolidated financial statements for the quarterly consolidated accounting period that includes the business combination date. In addition, the presentation of quarterly net income and other items has been changed, as has the presentation from minority interests to non-controlling interests. These changes had no effect on profit or loss.」
The company applied the business combination accounting standards and other relevant standards, changing the treatment of differences from changes in ownership interests, acquisition-related costs, purchase price allocation in business combinations, profit presentation and the presentation of non-controlling interests. It stated that there was no impact on profit or loss.