Kewpie (2809) · PolicyDropped
Adoption of Accounting Standards for Business Combinations and Related Standards
First written in FY2016-Q3. 1 of 3 entries say "Restated". Latest entry: FY2018.
3entries
4years
0from disclosures
How it moved
Same theme, other companies
Adoption of Accounting Standards for Business Combinations and Related StandardsA theme 34 companies write about · 0 as a headwind · 0 as a tailwind
6 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 34 companies compared. The sentences above are computed from all 34.Full recordFilings, disclosures and news, newest first
- FY2018DroppedAnnual report企業結合会計基準等の適用に関する個別の説明は当年度の本文では継続記載されていない。
- FY2016RestatedAnnual report
「「企業結合に関する会計基準」および「連結財務諸表に関する会計基準」等を当連結会計年度から適用し」
企業結合会計基準等の適用を継続し、持分変動差額、取得関連費用、表示区分などの変更を行っている。連結財務諸表への影響は軽微としている。 - FY2016-Q3First statedAnnual report
「From the first quarter consolidated accounting period, the Company adopted the Accounting Standard for Business Combinations, the Accounting Standard for Consolidated Financial Statements and related standards. Differences arising from changes in the Company’s ownership interests in subsidiaries that remain under its control are now recognized in capital surplus, while acquisition-related costs are expensed in the consolidated accounting period in which they arise.」
The accounting standards for business combinations and related standards were adopted from the first quarter, changing the accounting treatment and presentation of ownership-interest changes and acquisition-related costs. The impact on profit was immaterial.