Change in profit presentation following the adoption of accounting standards for business combinations
First written in FY2016-Q3. 1 of 2 entries say "Achieved", first in FY2016. Latest entry: FY2016.
2 other companies' latest entry also says "Achieved".
- FY2016AchievedAnnual report
「The Accounting Standard for Business Combinations (Accounting Standards Board of Japan Statement No. 21, 13 September 2013), the Accounting Standard for Consolidated Financial Statements (Accounting Standards Board of Japan Statement No. 22, 13 September 2013), the Accounting Standard for Business Divestitures (Accounting Standards Board of Japan Statement No. 7, 13 September 2013), and other standards were adopted from the current consolidated fiscal year, and the presentation of net income and other items was changed.」
The accounting standards related to business combinations, whose adoption had begun at the quarterly stage, were also applied to the full-year consolidated financial statements, completing the changes in profit presentation and the reclassification of comparative information. - 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 Divestitures (ASBJ Statement No. 7, 13 September 2013) and other standards were adopted from the first quarter of the consolidated fiscal year, and the presentation of quarterly net profit and other items was changed. To reflect this change in presentation, the quarterly consolidated financial statements for the cumulative third quarter of the previous consolidated fiscal year and the consolidated financial statements for the previous consolidated fiscal year were reclassified.」
The company disclosed that it began applying accounting standards related to business combinations from the first quarter, changing the presentation of quarterly net income and other items and reclassifying comparative information.