Shimano (7309) · PolicyRestated
Changes in Accounting Treatment and Presentation Following Adoption of Business Combination Accounting Standards
First written in FY2016-Q3. 1 of 2 entries say "Restated". Latest entry: FY2016.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Changes in the Accounting Treatment of Acquisition-Related Costs and Acquisition Cost Allocation Following Application of the Accounting Standard for Business CombinationsA theme 25 companies write about · 2 as a headwind · 0 as a tailwind
13 other companies' latest entry also says "Restated".
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Showing 14 of the 25 companies compared. The sentences above are computed from all 25.Full recordFilings, disclosures and news, newest first
- FY2016RestatedAnnual report
「「企業結合に関する会計基準」等を当連結会計年度から適用し」
企業結合会計基準等の適用を年次連結財務諸表でも継続して説明し、持分変動差額、取得関連費用、表示およびキャッシュ・フロー区分の変更を記載している。 - FY2016-Q3First statedAnnual report
「The Company has applied the Accounting Standard for Business Combinations and other relevant standards from the first quarter of the fiscal year, and has changed its accounting method so that differences arising from changes in the Company's equity interest in a subsidiary while control is retained are recorded as capital surplus, while acquisition-related costs are recorded as expenses in the consolidated fiscal year in which they arise.」
企業結合会計基準等の適用により、子会社持分変動差額や取得関連費用の会計処理、四半期純利益等の表示を変更している。