Changes in Presentation Accompanying the Application of Accounting Standards for Business Combinations and Related Matters
First written in FY2017-Q3. 1 of 3 entries say "Restated". Latest entry: FY2018.
6 other companies' latest entry also says "Dropped".
- FY2018DroppedAnnual reportThis filing does not directly mention changes in presentation following the application of accounting standards for business combinations and related matters.
- FY2017RestatedAnnual report
「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), the Accounting Standard for Business Separations and Others (Accounting Standards Board of Japan Statement No. 7, 13 September 2013), and other standards were applied from the current consolidated fiscal year, resulting in changes to the presentation of net income and other items and from minority interests to non-controlling interests.」
The annual report also describes the application of accounting standards for business combinations and related matters and the resulting changes in the presentation of profit and non-controlling interests. - FY2017-Q3First statedAnnual report
「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), the Accounting Standard for Business Separations and Others (Accounting Standards Board of Japan Statement No. 7, 13 September 2013), and other standards were applied from the first quarter of the consolidated fiscal year, resulting in changes to the presentation of quarterly net income and other items and from minority interests to non-controlling interests.」
Several accounting standards were applied from the first quarter of the consolidated fiscal year, changing the presentation of profit and non-controlling interests.