Adoption of the Accounting Standards for Business Combinations and Related Standards
First written in FY2017-Q2. 2 of 4 entries say "Restated". Latest entry: FY2018.
6 other companies' latest entry also says "Dropped".
- FY2018DroppedAnnual reportThe explanation in prior fiscal years regarding the application of the accounting standards for business combinations and related standards is not explicitly included in this filing.
- FY2017RestatedAnnual report
「The Company applied the Accounting Standard for Business Combinations (Accounting Standards Board of Japan, Accounting Standard No. 21, 13 September 2013; hereinafter, the “Business Combination Accounting Standard”), the Accounting Standard for Consolidated Financial Statements (Accounting Standard No. 22, 13 September 2013), the Accounting Standard for Business Divestitures (Accounting Standard No. 7, 13 September 2013) and related standards from the current consolidated fiscal year. Accordingly, differences arising from changes in the Company’s equity interest in a subsidiary while control continues are recorded in capital surplus, and acquisition-related costs are recorded 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 accounting treatment for differences arising from changes in equity interests and acquisition-related costs, continue to be explained in the full-year notes. - FY2017-Q3RestatedAnnual 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) and the Accounting Standard for Business Divestitures (ASBJ Statement No. 7, 13 September 2013), among others, were adopted from the first quarter. Differences arising from changes in the parent company’s ownership interests in subsidiaries that remain under control are now recognized as capital surplus, and 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 accounting treatment, are reiterated. - FY2017-Q2First 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) and the Accounting Standard for Business Divestitures (ASBJ Statement No. 7, 13 September 2013), among others, were adopted from the first quarter. Differences arising from changes in the parent company’s ownership interests in subsidiaries that remain under control are now recognized as capital surplus, and acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they are incurred.」
The Company applied the accounting standards for business combinations and related standards from the first quarter of the current consolidated fiscal year, changing the accounting treatment for differences arising from changes in equity interests and acquisition-related costs. It states that there was no impact on profit or loss.