Changes in Profit Presentation Resulting from the Application of the Accounting Standards for Business Combinations and Related Standards
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2017.
18 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「The Accounting Standard for Business Combinations (ASBJ Statement No. 21, 13 September 2013), the Accounting Standard for Consolidated Financial Statements (ASBJ Statement No. 22, 13 September 2013), and the Accounting Standard for Business Divestitures (ASBJ Statement No. 7, 13 September 2013), among others, were applied from the current consolidated accounting year, and the presentation of net profit for the period and other items was changed.」
The standards for business combination accounting and other matters, which had been applied from the first quarter, were confirmed as applicable for the full year, together with changes in presentation. - FY2017-Q3First statedAnnual report
「The Accounting Standard for Business Combinations (ASBJ Statement No. 21, 13 September 2013), the Accounting Standard for Consolidated Financial Statements (ASBJ Statement No. 22, 13 September 2013), and the Accounting Standard for Business Divestitures (ASBJ Statement No. 7, 13 September 2013), among others, were applied from the first quarter of the consolidated accounting period, and the presentation of quarterly net profit and other items was changed.」
The accounting standards for business combinations, consolidated financial statements, and business divestitures, among others, were applied, and the presentation of profit was changed.