Lifull (2120) · PolicyRestated
Initial Application of IFRS 9 and IFRS 15
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
3entries
1years
0from disclosures
How it moved
Same theme, other companies
Application of Multiple IFRS Standards, Including IFRS 15, by Overseas Consolidated SubsidiariesA theme 68 companies write about · 5 as a headwind · 1 as a tailwind
The whole theme swung hardest in 2020: 2 of 22 companies on the "Worse" side.
41 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 68 companies compared. The sentences above are computed from all 68.Full recordFilings, disclosures and news, newest first
- FY2019-Q3RestatedAnnual report
「当社グループが第１四半期連結会計期間より適用している基準書及び解釈指針は以下のとおりであります。」
IFRS第9号およびIFRS第15号の適用と、適用開始日の累積的影響額に重要性がないとの説明を継続している。 - FY2019-Q2RestatedAnnual report
「当社グループが第１四半期連結会計期間より適用している基準書及び解釈指針は以下のとおりであります。」
IFRS第9号「金融商品」およびIFRS第15号「顧客との契約から生じる収益」の適用と、その累積的影響に重要性がないとの説明を継続している。 - FY2019-Q1First statedAnnual report
「The standards and interpretations applied by the Group from the first quarter of the current fiscal year are as follows.」
From the fiscal year ending September 2019, the Group applied IFRS 9, “Financial Instruments,” and IFRS 15, “Revenue from Contracts with Customers,” recognizing the cumulative effect for incomplete contracts as an adjustment to the opening balance. The cumulative effect at the date of initial application and the impact on the financial position and operating performance were immaterial.