Changes in Presentation Resulting from Application of Accounting Standards for Business Combinations, etc.
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2017.
6 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「The Company has applied the Accounting Standard for Business Combinations (Accounting Standards Board of Japan Statement No. 21, 13 September 2013), the Accounting Standard for Consolidated Financial Statements (Accounting Standards Board of Japan Statement No. 22, 13 September 2013), the Accounting Standard for Business Separations (Accounting Standards Board of Japan Statement No. 7, 13 September 2013), and other standards from the current consolidated fiscal year, and has changed the presentation of net income and other items.」
The annual financial statements also confirm the adoption of the accounting standards for business combinations and related matters and the change in the presentation of net income. - FY2017-Q3First statedAnnual report
「The Company has applied the Accounting Standard for Business Combinations (Accounting Standards Board of Japan Statement No. 21, 13 September 2013), the Accounting Standard for Consolidated Financial Statements (Accounting Standards Board of Japan Statement No. 22, 13 September 2013), the Accounting Standard for Business Separations (Accounting Standards Board of Japan Statement No. 7, 13 September 2013), and other standards from the first quarter of the current consolidated accounting period, and has changed the presentation of quarterly net income and other items.」
The Company has applied the accounting standards for business combinations and related matters from the first quarter of the current consolidated accounting period and changed the presentation of quarterly net income and other items.