Change in accounting policy for consolidation procedures relating to indirect ownership
First written in FY2021-Q1. 2 of 3 entries say "Advanced", first in FY2021-Q2. Latest entry: FY2021-Q3.
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- FY2021-Q3AdvancedAnnual report
「The accounting policy change was applied retrospectively, and the quarterly consolidated financial statements for the nine-month period of the previous fiscal year reflect retrospective application. As a result, ordinary profit, quarterly profit before income taxes, quarterly net profit and quarterly net profit attributable to non-controlling interests for the nine-month period of the previous fiscal year decreased by ¥252.087 million, while quarterly comprehensive income and quarterly comprehensive income attributable to non-controlling interests decreased by ¥158.640 million.」
The accounting policy change for consolidation procedures relating to indirect ownership was applied retrospectively to the nine-month period of the previous fiscal year, and the corresponding adjustments to profit and comprehensive income were disclosed. - FY2021-Q2AdvancedAnnual report
「The accounting policy change was applied retrospectively, and the quarterly consolidated financial statements for the six-month period of the previous fiscal year reflect retrospective application.」
The accounting policy change for consolidation procedures relating to indirect ownership was implemented from the first quarter following a change in the accounting system and applied retrospectively to the six-month period of the previous fiscal year and the previous consolidated fiscal year. Ordinary profit and other items for the previous second quarter decreased by ¥85.314 million, and total assets and net assets for the previous consolidated fiscal year were also restated. - FY2021-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated accounting period, the company decided, following a change in its accounting system and from a more theoretically appropriate accounting perspective, to change its treatment of indirect ownership through closely related parties and others as prescribed in Paragraph 14 of the Practical Guidance on Consolidation Procedures for Indirect Ownership of Shares.」
Following a change in the accounting system, the company changed its accounting treatment for consolidation procedures relating to indirect ownership. Through retrospective application, ordinary profit and other items for the first quarter of the previous fiscal year, as well as total assets and net assets for the previous consolidated fiscal year, were restated.