Application of Accounting Standards for Business Combinations, etc., and Changes in Presentation
First written in FY2016-Q3. 1 of 2 entries say "Restated". Latest entry: FY2016.
19 other companies' latest entry also says "Restated".
- FY2016RestatedAnnual report
「The Company has applied the Accounting Standard for Business Combinations and other standards from the current consolidated fiscal year. It has changed its accounting method so that differences arising from changes in the Company's ownership interests in subsidiaries while control continues are recorded as capital surplus, and acquisition-related costs are recorded as expenses in the consolidated fiscal year in which they arise. In addition, the presentation of net income for the current period and other items has been changed, as has the presentation from minority interests to non-controlling interests.」
Continued to disclose the application of the Accounting Standard for Business Combinations and related presentation changes for the full fiscal year, stating that there was no impact on the financial statements. - FY2016-Q3First statedAnnual report
「The Company has applied the Accounting Standard for Business Combinations, the Accounting Standard for Consolidated Financial Statements and other standards from the first quarter of the current consolidated fiscal year. It has changed its accounting method so that differences arising from changes in the Company's ownership interests in subsidiaries while control continues are recorded as capital surplus, and acquisition-related costs are recorded as expenses in the consolidated fiscal year in which they arise. In addition, the presentation of net income for the quarter and other items has been changed, as has the presentation from minority interests to non-controlling interests.」
Applied accounting standards for business combinations, consolidation and business separations, changing the accounting treatment of differences from changes in ownership interests, acquisition-related costs, and the presentation of income and interests. Stated that there was no impact on profit or loss.