Adoption of the Accounting Standards for Business Combinations and Related Standards
First written in FY2016-Q3. 2 of 4 entries say "Restated". Latest entry: FY2017.
2 other companies' latest entry also says "Dropped".
- FY2017DroppedAnnual report前期まで記載されていた企業結合会計基準等の適用に関する説明は、当有価証券報告書では確認できない。
- FY2017-Q2RestatedAnnual report
「From the current consolidated fiscal year, the company has applied the Accounting Standard for Business Combinations (Accounting Standards Board of Japan Statement No. 21, 13 September 2013, hereinafter the “business combination accounting standard”), the Accounting Standard for Consolidated Financial Statements (Accounting Standards Board of Japan Statement No. 22, 13 September 2013), the Accounting Standard for Business Divestitures (Accounting Standards Board of Japan Statement No. 7, 13 September 2013) and other relevant standards. The company has changed its accounting method so that differences arising from changes in its ownership interest in a subsidiary, when 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と取得関連費用の処理変更が、引き続き会計方針として記載されている。 - FY2016RestatedAnnual report
「From the current consolidated fiscal year, the company has applied the Accounting Standard for Business Combinations (Accounting Standards Board of Japan Statement No. 21, 13 September 2013, hereinafter the “business combination accounting standard”), the Accounting Standard for Consolidated Financial Statements (Accounting Standards Board of Japan Statement No. 22, 13 September 2013), the Accounting Standard for Business Divestitures (Accounting Standards Board of Japan Statement No. 7, 13 September 2013) and other relevant standards. The company has changed its accounting method so that differences arising from changes in its ownership interest in a subsidiary, when 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と取得関連費用の処理変更を、通期の会計方針として継続して記載している。 - FY2016-Q3First statedAnnual report
「The Accounting Standard for Business Combinations, the Accounting Standard for Consolidated Financial Statements and the Accounting Standard for Business Divestitures, among others, have been applied from the first quarter of the current fiscal year. The method of accounting for differences arising from changes in the Company's ownership interest in subsidiaries while control is retained has been changed to record such differences as capital surplus, while acquisition-related costs are now expensed in the fiscal year in which they are incurred.」
Accounting standards for business combinations, consolidation and business divestitures were adopted from the first quarter of the current fiscal year, with the treatment of acquisition-related costs changed. Operating profit, ordinary profit and profit before income taxes for the nine-month period decreased by ¥51.973 million as a result.