Adoption of the Accounting Standards for Business Combinations and Related Standards
First written in FY2016-Q3. 2 of 3 entries say "Restated". Latest entry: FY2017-Q2.
18 other companies' latest entry also says "Restated".
- FY2017-Q2RestatedAnnual report
「We have applied the Guidance on Accounting Standard for Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
The application guidance on determining the recoverability of deferred tax assets was applied from the first quarter and continued to be disclosed as additional information. - FY2016RestatedAnnual 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 application of the accounting standards for business combinations and related matters, together with changes in accounting treatment and presentation methods, continued to apply to the full-year financial statements. - FY2016-Q3First statedAnnual report
「From the first quarter of the current consolidated fiscal year, the accounting standards for business combinations and related standards were applied, and the method was changed so that differences arising from changes in the Company's ownership interest in a subsidiary when control continues are recognized as capital surplus, while acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they are incurred.」
The accounting standards for business combinations, consolidation, business separations and related matters were applied from the first quarter, and the accounting treatment and presentation methods were changed.