Adoption of Accounting Standards for Business Combinations and Related Standards
First written in FY2016-Q3. 1 of 3 entries say "Restated". Latest entry: FY2017.
6 other companies' latest entry also says "Dropped".
- FY2017DroppedAnnual report
「(Changes in accounting policies) Revenue and expenses of overseas subsidiaries were previously translated into yen using the spot exchange rate on the overseas subsidiary's reporting date, but from the current consolidated fiscal year the company has changed to a method using the average exchange rate for the period.」
The application of the accounting standards for business combinations and related standards disclosed in the previous fiscal year is not explicitly mentioned in the current year's changes in accounting policies or notes. - FY2016RestatedAnnual report
「The company has applied the Accounting Standard for Business Combinations, the Accounting Standard for Consolidated Financial Statements and related standards from the current consolidated fiscal year. Under the revised method, differences arising from changes in the company's ownership interests in subsidiaries while control continues are recorded as capital surplus, and acquisition-related costs are recorded as expenses in the consolidated fiscal year in which they arise.」
The company continues to disclose the application of the accounting standards for business combinations and related standards in its annual financial statements. - FY2016-Q3First statedAnnual report
「Beginning with the first quarter, we adopted the Accounting Standard for Business Combinations and the Accounting Standard for Consolidated Financial Statements, among others. Differences arising from changes in the parent company’s ownership interest in a subsidiary while control is retained are recognized in capital surplus, and acquisition-related costs are expensed in the fiscal year in which they are incurred.」
The company adopted the accounting standards for business combinations and related standards from the first quarter accounting period. It states that there was no impact on the interim consolidated financial statements for the cumulative third quarter.