Ykt (2693) · PolicyDropped
Adoption of business-combination accounting standards and changes in presentation
First written in FY2016-Q3. 1 of 2 entries say "Dropped", first in FY2019. Latest entry: FY2019.
2entries
5years
0from disclosures
How it moved
Same theme, other companies
Changes in the Accounting Treatment of Acquisition-Related Costs and Acquisition Cost Allocation Following Application of the Accounting Standard for Business CombinationsA theme 25 companies write about · 2 as a headwind · 0 as a tailwind
2 other companies' latest entry also says "Dropped".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 25 companies compared. The sentences above are computed from all 25.Full recordFilings, disclosures and news, newest first
- FY2019DroppedAnnual report企業結合会計基準等を第1四半期から適用した旨の移行時の記載は、本有価証券報告書では確認できない。
- FY2016-Q3First statedAnnual report
「The Accounting Standard for Business Combinations, the Accounting Standard for Consolidated Financial Statements and the Accounting Standard for Business Divestitures and other related standards have been applied from the first quarter of the current consolidated fiscal year. The accounting method has been changed so that differences arising from changes in the Company's ownership interest in a subsidiary while control is retained are recognized in capital surplus, and acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they arise.」
The accounting standards for business combinations, consolidation and business divestitures were adopted from the first quarter, changing the treatment of differences arising from changes in ownership interests and acquisition-related costs, as well as the presentation of profit and non-controlling interests. The Company states that there was no impact on earnings.