Adoption of Business Combination Accounting Standards and Changes in Presentation
First written in FY2017-Q3. 3 of 4 entries say "Restated". Latest entry: FY2018.
13 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual report
「The Company has applied the Accounting Standard for Business Combinations and other relevant standards from the current consolidated fiscal year, and has changed its accounting method so that differences arising from changes in the Company's equity interest in a subsidiary while control is retained are recorded as capital surplus, while acquisition-related costs are recorded as expenses in the consolidated fiscal year in which they arise.」
The application of the accounting standards for business combinations and the related changes in the treatment of acquisition-related costs and other items are reconfirmed for the full fiscal year. - FY2018-Q2RestatedAnnual report
「The Company has applied the Accounting Standard for Business Combinations and other relevant standards from the current consolidated fiscal year, and has changed its accounting method so that differences arising from changes in the Company's equity interest in a subsidiary while control is retained are recorded as capital surplus, while acquisition-related costs are recorded as expenses in the consolidated fiscal year in which they arise.」
The accounting and presentation changes resulting from the application of the accounting standards for business combinations and related standards continued to apply in the second quarter. - FY2017RestatedAnnual report
「The Company has applied the Accounting Standard for Business Combinations and other relevant standards from the current consolidated fiscal year, and has changed its accounting method so that differences arising from changes in the Company's equity interest in a subsidiary while control is retained are recorded as capital surplus, while acquisition-related costs are recorded as expenses in the consolidated fiscal year in which they arise.」
The application of the accounting standards for business combinations and the related presentation changes are definitively stated as the accounting policy for the full fiscal year. - FY2017-Q3First statedAnnual report
「The Company has applied the Accounting Standard for Business Combinations and other relevant standards from the first quarter of the fiscal year, and has changed its accounting method so that differences arising from changes in the Company's equity interest in a subsidiary while control is retained are recorded as capital surplus, while acquisition-related costs are recorded as expenses in the consolidated fiscal year in which they arise.」
The Company applied the accounting standards for business combinations and related standards from the first quarter, changing the treatment of acquisition-related costs and the presentation of quarterly net income and non-controlling interests. It states that there was no impact on profit or loss.