Change in Accounting Treatment Due to the Application of the Accounting Standards for Business Combinations and Other Related Standards
First written in FY2017-Q3. 1 of 2 entries say "Achieved", first in FY2017. Latest entry: FY2017.
2 other companies' latest entry also says "Achieved".
- FY2017AchievedAnnual report
「The Company applied the Accounting Standard for Business Combinations, the Accounting Standard for Consolidated Financial Statements and other standards from the current consolidated fiscal year, changing its method of accounting so that differences arising from changes in the Company's equity interest in a subsidiary while control is retained are recorded as capital surplus, and acquisition-related costs are recorded as expenses in the consolidated fiscal year in which they arise.」
The Company states that it applied the accounting standards for business combinations and other standards from the current consolidated fiscal year, completing the change in accounting treatment. - 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 states that it applied the accounting standards for business combinations, consolidation and business separations from the first quarter and changed the accounting treatment for differences arising from changes in equity interests and acquisition-related costs.