Adoption of Accounting Standards for Business Combinations and Related Matters
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 (Accounting Standards Board of Japan Statement No. 21, 13 September 2013; hereinafter, the “Business Combination Accounting Standard”), 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 have been applied from the current consolidated fiscal year,」
The application of the accounting standards for business combinations, consolidated financial statements and business divestitures, among others, is stated as the accounting policy for the full fiscal year. - FY2016-Q3First statedAnnual report
「The Accounting Standard for Business Combinations (Accounting Standards Board of Japan Statement No. 21, 13 September 2013; hereinafter, the “Business Combination Accounting Standard”), 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 have been applied from the first quarter of the current consolidated fiscal year. Accordingly, the accounting method has been changed so that differences arising from changes in the Company’s ownership interest in a subsidiary while control is retained are recognized as capital surplus, and acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they are incurred.」
The accounting standards for business combinations, consolidated financial statements and business divestitures, among others, were applied from the first quarter, and the related accounting treatment was changed.