Application of Business Combination Accounting Standards
First written in FY2017-Q1. 2 of 3 entries say "Restated". Latest entry: FY2017.
18 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「We have applied the “Implementation Guidance on Recoverability of Deferred Tax Assets” (Accounting Standards Board of Japan Statement No. 26, 28 March 2016) from the current consolidated fiscal year.」
The full-year disclosure also states that the Implementation Guidance on Recoverability of Deferred Tax Assets was applied. - FY2016RestatedAnnual report
「From the current consolidated fiscal year, we have applied the “Accounting Standard for Business Combinations,” the “Accounting Standard for Business Divestitures” and other standards, and changed the method of recognizing the difference arising from changes in the company’s ownership interest in a subsidiary while control is retained as capital surplus, while recognizing acquisition-related costs as expenses in the consolidated fiscal year in which they are incurred.」
It reconfirms that accounting standards relating to business combinations, consolidation and business divestitures, among others, were applied from the current consolidated fiscal year. - FY2017-Q1First statedAnnual report
「We have applied the “Accounting Standard for Business Combinations” (Accounting Standards Board of Japan Statement No. 21, 13 September 2013; hereinafter, the “Business Combination Accounting Standard”), the “Accounting Standard for Consolidated Financial Statements” (Accounting Standards Board of Japan Statement No. 22, 13 September 2013), and the “Accounting Standard for Business Divestitures” (Accounting Standards Board of Japan Statement No. 7, 13 September 2013), among others, from the first quarter of the current consolidated fiscal year.」
It states that accounting standards relating to business combinations, consolidation and business divestitures, among others, were applied from the first quarter of the consolidated fiscal year.