Adoption of Business Combination Accounting Standards and Changes in Presentation
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 applied the Accounting Standard for Business Combinations (ASBJ Statement No. 21, 13 September 2013; hereinafter, the “Business Combination Accounting Standard”), the Accounting Standard for Consolidated Financial Statements and the Accounting Standard for Business Separations, among others, from the current consolidated fiscal year. Accordingly, the Company changed its method so that differences arising from changes in the Company’s ownership interest in a subsidiary while control is retained are recognized as capital surplus, and acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they are incurred.」
The application of the business combination accounting standards and other standards, recognition in capital surplus, expensing of acquisition-related costs and changes in presentation have been confirmed as the full-year accounting policy. - 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 adopted from the first quarter. Differences arising from changes in the parent company’s ownership interests in subsidiaries that remain under control are now recognized as capital surplus, and acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they are incurred.」
The Company applied the accounting standards for business combinations, consolidation and business separations, among others, from the first quarter, and changed the related accounting treatment and presentation.