Changes in Accounting Treatment and Presentation Resulting from the Application of the Accounting Standards for Business Combinations and Other Relevant Standards
First written in FY2017-Q3. 1 of 2 entries say "Dropped", first in FY2018. Latest entry: FY2018.
2 other companies' latest entry also says "Dropped".
- FY2018DroppedAnnual reportThere is no explicit restatement in the body of the filing for the year concerning the changes resulting from applying accounting standards for business combinations, consolidated financial statements and business divestitures.
- FY2017-Q3First statedAnnual report
「The Company has applied 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, 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 equity interest in a subsidiary while control continues are recognized as capital surplus, and acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they arise.」
The filing states that, from the first quarter, the Company applied accounting standards concerning business combinations, consolidated financial statements and business divestitures, and changed its methods for recognizing differences arising from changes in equity interests as capital surplus and expensing acquisition-related costs.