Transition to an International Accounting Framework through IFRS Adoption
First written in FY2018-Q1. 9 of 14 entries say "Restated". Latest entry: FY2026.
Members moved to the "Worse" side of this theme in 2025.
0 other companies' latest entry also says "Reframed".
- FY2026ReframedAnnual report
「Although we prepared non-consolidated financial statements in the previous fiscal year, we have prepared consolidated financial statements since the current fiscal year following the acquisition of 株式会社アジケ on 1 January 2026 and its conversion into a subsidiary.」
We returned to consolidated financial statements from the fiscal year ending March 2026, following the acquisition of アジケ as a subsidiary, after using non-consolidated accounting following the absorption-type merger of メンバーズエナジー. - FY2025ReframedAnnual report
「Following the absorption-type merger, effective 1 November 2024, of 株式会社メンバーズエナジー, our wholly owned subsidiary, we transitioned to non-consolidated accounting.」
In addition to continuing to apply IFRS, the disclosure basis changed from the previous consolidated accounting to separate accounting following the organisational restructuring resulting from the absorption-type merger of メンバーズエナジー. - FY2020-Q3RestatedAnnual report
「The company's condensed quarterly consolidated financial statements have been prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” pursuant to Article 93 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements.」
The condensed consolidated financial statements for the third quarter are also prepared as interim financial reports in accordance with IFRS. - FY2020-Q2RestatedAnnual report
「The company's condensed quarterly consolidated financial statements have been prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” pursuant to Article 93 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements.」
The company has also prepared the summarized consolidated financial statements for the second quarter as interim financial reporting in accordance with IFRS. - FY2020-Q1RestatedAnnual report
「The company's condensed quarterly consolidated financial statements have been prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” pursuant to Article 93 of the Cabinet Office Ordinance No. 64 of 2007, because they meet the requirements for a “specified company under designated international accounting standards” as set out in Article 1-2 of the Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements.」
The policy of continuing to prepare quarterly financial statements as interim financial reports in accordance with IFRS remains in place. - FY2019-Q3RestatedAnnual report
「The company's condensed quarterly consolidated financial statements have been prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” pursuant to Article 93 of the Cabinet Office Ordinance No. 64 of 2007, because they meet the requirements for a “specified company under designated international accounting standards” as set out in Article 1-2 of the Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements.」
The company continues its policy of preparing quarterly financial statements as interim financial reporting in accordance with IFRS. - FY2019-Q2RestatedAnnual report
「The company's condensed quarterly consolidated financial statements have been prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” pursuant to Article 93 of the Cabinet Office Ordinance No. 64 of 2007, because they meet the requirements for a “specified company under designated international accounting standards” as set out in Article 1-2 of the Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements.」
The company has also prepared the summarized consolidated financial statements for the second quarter as interim financial reporting in accordance with IFRS. - FY2019-Q1RestatedAnnual report
「As the Group's condensed quarterly consolidated financial statements meet the requirements for a 'company specified under designated international accounting standards' set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, 'Interim Financial Reporting,' pursuant to Article 93 of that regulation.」
The company has continued preparing its quarterly financial statements in accordance with IFRS. - FY2018AchievedAnnual report
「The group first applied IFRS from the consolidated fiscal year ending 31 March 2018, and the date of transition to IFRS was 1 April 2016.」
The IFRS transition plan was implemented with the first IFRS consolidated financial statements for the fiscal year ending March 2018, and audited annual financial statements prepared on an IFRS basis were disclosed. - FY2018-Q3RestatedAnnual report
「The group has applied IFRS since the first quarter of the current fiscal year and has reclassified the figures for the third quarter of the previous fiscal year and the previous consolidated fiscal year to IFRS for comparative analysis.」
The company has continued in the third quarter to apply IFRS from the first quarter and compare the year-on-year and previous-year figures on an IFRS basis. - FY2018-Q2RestatedAnnual report
「The group has applied IFRS since the first quarter of the current fiscal year and has reclassified the financial figures for the second quarter of the previous fiscal year and the previous consolidated fiscal year to IFRS for comparative analysis.」
The company has continued applying IFRS since the first quarter and conducting comparative analysis on an IFRS basis. - FY2018-Q1First statedAnnual report
「The group has applied IFRS since the current consolidated fiscal year, from 1 April 2017 to 31 March 2018. The annual consolidated financial statements for the current consolidated fiscal year are its first consolidated financial statements prepared in accordance with IFRS, and the date of transition to IFRS was 1 April 2016.」
The company has applied IFRS from the fiscal year beginning 1 April 2017 and has early adopted IFRS 9, IFRS 15 and IFRS 16. It has also established group accounting policies based on IFRS.