Adoption of the Accounting Standards for Business Combinations and Related Standards
First written in FY2017-Q3. 1 of 2 entries say "Dropped", first in FY2018-Q1. Latest entry: FY2018-Q1.
1 other company's latest entry also says "Dropped".
- FY2018-Q1DroppedAnnual report
「The Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been adopted from the beginning of the first quarter consolidated accounting period.」
There is no separate mention in the quarterly securities report of the application of the accounting standards for business combinations and related standards. - FY2017-Q3First statedAnnual report
「The Group has applied the business combination accounting standards and related standards from the first quarter of the current consolidated fiscal year. It has changed its accounting treatment so that differences arising from changes in the Company's ownership interest in a subsidiary while control is retained are recognized as capital surplus, while acquisition-related costs are recognized as expenses in the consolidated fiscal year in which they are incurred.」
The company disclosed that it had applied the accounting standards for business combinations, consolidation and business separations from the first quarter. There was no impact on the financial statements for the nine months ended the third quarter.