Nintendo 2016 Annual Report Download - page 34

Download and view the complete annual report

Please find page 34 of the 2016 Nintendo annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.

Page out of 55

  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18
  • 19
  • 20
  • 21
  • 22
  • 23
  • 24
  • 25
  • 26
  • 27
  • 28
  • 29
  • 30
  • 31
  • 32
  • 33
  • 34
  • 35
  • 36
  • 37
  • 38
  • 39
  • 40
  • 41
  • 42
  • 43
  • 44
  • 45
  • 46
  • 47
  • 48
  • 49
  • 50
  • 51
  • 52
  • 53
  • 54
  • 55

- 32 -
differences for entities in the category 3; and
(v) treatment when entities which satisfy the criteria for category 4 also fall within category 2 or category 3.
2. Scheduled date of adoption
The Revised Implementation Guidance is scheduled to be adopted from the beginning of the fiscal year ending
March 31, 2017.
3. Impact of adopting the accounting standards and guidance
The impact on its consolidated financial statements was under assessment as of the time the consolidated financial
statements for the current fiscal year was prepared.