Presentation Changes Resulting from the Application of Business Combination Accounting Standards
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2017.
6 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「The company has applied the Accounting Standard for Business Combinations, the Accounting Standard for Consolidated Financial Statements and related standards from the current consolidated fiscal year. Under the revised method, differences arising from changes in the company's ownership interests in subsidiaries while control continues are recorded as capital surplus, and acquisition-related costs are recorded as expenses in the consolidated fiscal year in which they arise.」
The company applied the accounting standards for business combinations and related matters from the current consolidated fiscal year and changed its presentation and accounting treatment. - FY2017-Q3First statedAnnual report
「We applied the Accounting Standard for Business Combinations (Accounting Standard No. 21, dated 13 September 2013), the Accounting Standard for Consolidated Financial Statements (Accounting Standard No. 22, dated 13 September 2013), the Accounting Standard for Business Divestitures (Accounting Standard No. 7, dated 13 September 2013) and other standards from the first quarter consolidated accounting period, resulting in changes to the presentation of net income and other items and from minority interests to non-controlling interests.」
From the first quarter of the consolidated fiscal year, the company applied the accounting standards for business combinations, consolidated financial statements and business separations, and changed the presentation of profit and equity interests.