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Open Up Group (2154) · InitiativeRestated

First-Time Adoption of IFRS and Consolidated Disclosure under International Accounting Standards

First written in FY2022. 3 of 4 entries say "Restated". Latest entry: FY2023-Q3.

4entries
2years
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ProgressHeldSoftenedWorseRestatedFY2022 – FY2023-Q32022: 220222023: 22023
Same theme, other companies
Enhancing Financial Information Comparability and Financing Through IFRS AdoptionA theme 150 companies write about · 0 as a headwind · 139 as a tailwind

78 other companies' latest entry also says "Restated".

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Showing 14 of the 150 companies compared. The sentences above are computed from all 150.
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  1. FY2023-Q3RestatedAnnual report

    「The group has voluntarily applied International Financial Reporting Standards (IFRS) since the previous consolidated fiscal year. Accordingly, the financial figures for the cumulative third quarter of the previous fiscal year have also been recast to IFRS for comparative analysis.」

    The group continued its voluntary application of IFRS from the previous consolidated fiscal year, recasting the prior-year financial figures on an IFRS basis for comparative analysis.
  2. FY2023-Q2RestatedAnnual report

    「The group has voluntarily applied International Financial Reporting Standards (IFRS) since the previous consolidated fiscal year. Accordingly, the financial figures for the cumulative second quarter of the previous fiscal year have also been recast to IFRS for comparative analysis.」

    The group continued its voluntary application of IFRS from the previous consolidated fiscal year, recasting the prior-year figures on an IFRS basis for comparative analysis.
  3. FY2023-Q1RestatedAnnual report

    「The group has voluntarily applied International Financial Reporting Standards (IFRS) since the previous consolidated fiscal year. Accordingly, the financial figures for the cumulative first quarter of the previous fiscal year have also been recast to IFRS for comparative analysis.」

    The group continued its voluntary application of IFRS from the previous consolidated fiscal year, recasting the prior-year figures on an IFRS basis for comparative analysis.
  4. FY2022First statedAnnual report

    「The group first applied IFRS from the consolidated fiscal year ended 30 June 2022. The transition date to IFRS was 1 July 2020.」

    The group first applied IFRS from FY2022 and prepared its consolidated financial statements using 1 July 2020 as the transition date. It established group accounting policies and guidelines and disclosed differences including the non-amortisation of goodwill and recognition of liabilities for unused paid leave.
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First-Time Adoption of IFRS and Consolidated Disclosure under International Accounting Standards | Open Up Group Inc. (2154) | Komori