Adoption of the Accounting Standards for Business Combinations and Related Standards
First written in FY2017-Q3. 2 of 3 entries say "Restated". Latest entry: FY2018-Q2.
18 other companies' latest entry also says "Restated".
- FY2018-Q2RestatedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first-quarter consolidated accounting period.」
The Implementation Guidance on Recoverability of Deferred Tax Assets, applied from the first quarter of the consolidated fiscal year, continues to be included as additional information. - FY2017RestatedAnnual report
「The Company has applied the Accounting Standard for Business Combinations and other relevant standards from the current consolidated 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.」
The application of the Accounting Standard for Business Combinations and the changes in accounting treatment continue to be disclosed in the annual financial statements. - FY2017-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.」
The accounting treatment and presentation changes associated with the application of the Accounting Standard for Business Combinations and related standards were disclosed, with no impact on profit or loss.