Adoption of Business Combination Accounting Standards and Changes in Presentation
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 accounting standards for business combinations and related standards were applied, and the method was changed so that differences arising from changes in the Company's ownership interest in a subsidiary when control continues are recognized as capital surplus, while acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they are incurred.」
The application of the accounting standards for business combinations and related standards and the changes in presentation continue to be disclosed as the accounting policy for the full fiscal year, with no impact on the financial statements. - FY2017-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, the accounting standards for business combinations and related standards were applied, and the method was changed so that differences arising from changes in the Company's ownership interest in a subsidiary when control continues are recognized as capital surplus, while acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they are incurred.」
The application of the accounting standards for business combinations and related standards, changes in the treatment of differences arising from changes in ownership interests and acquisition-related costs, and changes in presentation continue to be disclosed. There was no impact on the financial statements for the current cumulative quarter. - FY2017-Q2First statedAnnual report
「From the first quarter of the current consolidated fiscal year, the accounting standards for business combinations and related standards were applied, and the method was changed so that differences arising from changes in the Company's ownership interest in a subsidiary when control continues are recognized as capital surplus, while acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they are incurred.」
Following the application of the accounting standards for business combinations and related standards, the accounting treatment of differences arising from changes in ownership interests and acquisition-related costs was changed, as was the presentation of quarterly net income and other items. There was no impact on the financial statements for the cumulative second quarter of the current consolidated fiscal year.