Application of the Accounting Standard for Business Combinations and Related Standards and Changes in Accounting Presentation
First written in FY2016-Q3. 1 of 2 entries say "Restated". Latest entry: FY2016.
13 other companies' latest entry also says "Restated".
- FY2016RestatedAnnual report
「「企業結合に関する会計基準」及び「連結財務諸表に関する会計基準」等を、当連結会計年度から適用し、支配が継続している場合の子会社に対する当社の持分変動による差額を資本剰余金として計上するとともに、取得関連費用を発生した連結会計年度の費用として計上する方法に変更いたしました。」
企業結合会計基準等の適用、取得関連費用の処理変更及び表示方法の変更を年度報告でも記載している。 - 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) 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 Group adopted the business combination accounting standards and changed its treatment of acquisition-related costs, the reflection of revised purchase price allocations and presentation. There was no impact on the financial statements for the third-quarter cumulative period.