Adoption of the Accounting Standards for Business Combinations and Related Standards
First written in FY2017-Q3. 1 of 2 entries say "Achieved", first in FY2017. Latest entry: FY2017.
2 other companies' latest entry also says "Achieved".
- FY2017AchievedAnnual report
「From the current consolidated fiscal year, the company applied the accounting standards for business combinations and related standards. It also changed its accounting method so that differences arising from changes in the company’s ownership interest in a subsidiary while control is retained are recorded in capital surplus, and acquisition-related costs are expensed in the consolidated fiscal year in which they arise.」
The company began applying the Accounting Standard for Business Combinations and related standards from the consolidated fiscal year. There was no impact on the consolidated financial statements. - 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 company applied the Accounting Standard for Business Combinations and related standards from the first quarter of the consolidated accounting period and changed its accounting treatment of differences arising from changes in equity interests and acquisition-related costs. There was no impact on the quarterly consolidated financial statements for the nine-month period ended with the third quarter.