Adoption of Business Combination Accounting Standards and Changes in Presentation
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), 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 application of the accounting standards for business combinations and other matters, and the change in the presentation of profit, continue to be disclosed in the annual report. - FY2016-Q3First statedAnnual 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 have been applied from the beginning of the first quarter of the current consolidated fiscal year, resulting in changes to the presentation of quarterly net income and other items.」
The accounting standards for business combinations, consolidated financial statements, business divestitures and other matters were applied, and the presentation method was changed.