Application of Accounting Standards for Business Combinations, Consolidation and Business Separations
First written in FY2016-Q3. 1 of 2 entries say "Restated". Latest entry: FY2016.
18 other companies' latest entry also says "Restated".
- FY2016RestatedAnnual report
「The Accounting Standard for Business Combinations (ASBJ Statement No. 21, 13 September 2013), the Accounting Standard for Consolidated Financial Statements (ASBJ Statement No. 22, 13 September 2013), the Accounting Standard for Business Separations (ASBJ Statement No. 7, 13 September 2013), and other standards have been applied from the current fiscal year.」
The existing policy for applying accounting standards has continued through the full-year consolidated accounting period. - FY2016-Q3First statedAnnual report
「The Accounting Standard for Business Combinations (ASBJ Statement No. 21, 13 September 2013), the Accounting Standard for Consolidated Financial Statements (ASBJ Statement No. 22, 13 September 2013), the Accounting Standard for Business Separations (ASBJ Statement No. 7, 13 September 2013), and other standards have been applied from the first quarter of the fiscal year.」
Multiple accounting standards and other provisions have been applied from the first quarter.