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Yakult Honsha (2267) · FactRestated

Application of IFRS 9 and IFRS 15 at Overseas Consolidated Subsidiaries

First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.

4entries
2years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY20192018: 220182019: 22019
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
  1. FY2019RestatedAnnual report

    「Overseas consolidated subsidiaries and other entities have applied IFRS 9, "Financial Instruments," and IFRS 15, "Revenue from Contracts with Customers," from the beginning of the current consolidated fiscal year. The impact on the consolidated financial statements for the current consolidated fiscal year is immaterial.」

    The company continues to apply IFRS 9 and IFRS 15 at overseas consolidated subsidiaries and other entities, stating that the impact on the consolidated financial statements is immaterial.
  2. FY2019-Q3RestatedAnnual report

    「Overseas consolidated subsidiaries and other entities have applied IFRS 9, "Financial Instruments," and IFRS 15, "Revenue from Contracts with Customers," from the beginning of the first quarter of the current consolidated fiscal year. The impact on the consolidated financial statements for the cumulative third quarter is immaterial.」

    The company continues to apply IFRS 9 and IFRS 15 at overseas consolidated subsidiaries and other entities, stating that the impact on the consolidated financial statements for the cumulative third quarter is immaterial.
  3. FY2019-Q2RestatedAnnual report

    「Overseas consolidated subsidiaries and other entities have applied IFRS 9, "Financial Instruments," and IFRS 15, "Revenue from Contracts with Customers," from the beginning of the first quarter of the current consolidated fiscal year. The impact on the consolidated financial statements for the cumulative second quarter is immaterial.」

    The company continues to apply IFRS 9 and IFRS 15 at overseas consolidated subsidiaries and other entities, stating that the impact on the consolidated financial statements for the cumulative second quarter is immaterial.
  4. FY2019-Q1First statedAnnual report

    「Overseas consolidated subsidiaries and other entities have applied IFRS 9, "Financial Instruments," and IFRS 15, "Revenue from Contracts with Customers," from the beginning of the first quarter of the current consolidated fiscal year. The impact on the consolidated financial statements for the cumulative first quarter is immaterial.」

    The company states that overseas consolidated subsidiaries and other entities began applying IFRS 9 and IFRS 15, with an immaterial impact on the consolidated financial statements for the quarter.
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Application of IFRS 9 and IFRS 15 at Overseas Consolidated Subsidiaries | YAKULT HONSHA CO.,LTD. (2267) | Komori