Adoption of Accounting Standards for Business Combinations and Related Matters
First written in FY2017-Q2. 1 of 3 entries say "Restated". Latest entry: FY2019.
0 other companies' latest entry also says "Other".
- FY2019Additional disclosure on the planned adoption of the revised accounting standards for business combinationsAnnual report
「The new standards are scheduled to be adopted from the beginning of the fiscal year ending February 2020.」
It was disclosed that the January 2019 revision of the accounting standards for business combinations and related standards was scheduled to be adopted from the beginning of the fiscal year ending February 2020, and that its impact was being assessed. - FY2017-Q3RestatedAnnual 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 change in accounting treatment resulting from the adoption of the Business Combination Accounting Standard and other standards from the first quarter continued to be disclosed. - FY2017-Q2First 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 accounting standards for business combinations, consolidation and business divestitures, among others, were adopted from the first quarter, and the accounting treatment was changed.