Presentation Changes Resulting from the Application of Business Combination Accounting Standards
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2017.
18 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「From the consolidated fiscal year under review, 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), and the Accounting Standard for Business Divestitures (Accounting Standards Board of Japan Statement No. 7, 13 September 2013), among others, have been applied. Accordingly, the presentation of net income and other items has been changed, as has the presentation from minority interests to non-controlling interests.」
Reconfirmed that the accounting standards for business combinations and other standards were applied from the consolidated fiscal year under review, with changes to the presentation of profit and shareholders' interests. - FY2017-Q3First statedAnnual report
「We applied the Accounting Standard for Business Combinations (Accounting Standard No. 21, dated 13 September 2013), the Accounting Standard for Consolidated Financial Statements (Accounting Standard No. 22, dated 13 September 2013), the Accounting Standard for Business Divestitures (Accounting Standard No. 7, dated 13 September 2013) and other standards from the first quarter consolidated accounting period, resulting in changes to the presentation of net income and other items and from minority interests to non-controlling interests.」
The filing states that the business combination, consolidated financial statements and business divestiture accounting standards were applied from the first quarter, changing the presentation of income and shareholders' interests.