Finalization of Provisional Accounting for Business Combinations
First written in FY2017-Q1. 2 of 3 entries say "Restated". Latest entry: FY2017-Q3.
34 other companies' latest entry also says "Restated".
- FY2017-Q3RestatedAnnual report
「Following the finalization of this provisional accounting treatment, the comparative information included in the quarterly consolidated financial statements for the current third-quarter consolidated cumulative period is presented using figures after reflecting the material revisions.」
The revisions to comparative information resulting from the finalization of the provisional accounting treatment for the business combination continue to be reflected in the third-quarter financial statements. - FY2017-Q2RestatedAnnual report
「Following the finalization of this provisional accounting treatment, the comparative information included in the quarterly consolidated financial statements for the current second-quarter consolidated cumulative period is presented using figures after reflecting the material revisions.」
The revisions to comparative information resulting from the finalization of the provisional accounting treatment for the business combination continue to be disclosed, showing increases of ¥15 million in operating income and other items and ¥950 million in deferred tax assets. - FY2017-Q1First statedAnnual report
「At the end of the previous consolidated fiscal year, we finalized the provisional accounting treatment for the business combination. Accordingly, the key management indicators and other information for the previous first-quarter consolidated cumulative period are presented using figures after reflecting the revisions.」
The provisional accounting treatment for the business combination conducted in the previous fiscal year was finalized, and the revisions have been reflected in the comparative information for the same period of the previous year.