Adoption of Business Combination Accounting Standards and Changes in Presentation
First written in FY2017-Q2. 2 of 3 entries say "Restated". Latest entry: FY2017.
18 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「From the current consolidated fiscal year, the company applied the accounting standards for business combinations and related standards. It also changed its accounting method so that differences arising from changes in the company’s ownership interest in a subsidiary while control is retained are recorded in capital surplus, and acquisition-related costs are expensed in the consolidated fiscal year in which they arise.」
The application of the accounting standards for business combinations and related changes in presentation and accounting treatment continued to be disclosed. - FY2017-Q3RestatedAnnual report
「The Company has applied the Accounting Standard for Business Combinations and other relevant standards from the first quarter of the fiscal year, and has changed its accounting method so that differences arising from changes in the Company's equity interest in a subsidiary while 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 application of the accounting standards for business combinations and related changes in presentation and accounting treatment continued to be disclosed. - FY2017-Q2First statedAnnual report
「The Company has applied the Accounting Standard for Business Combinations and other relevant standards from the first quarter of the fiscal year, and has changed its accounting method so that differences arising from changes in the Company's equity interest in a subsidiary while 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 applied the accounting standards for business combinations and related standards and changed the related presentation and accounting treatment. It stated that there was no impact on profit or loss.