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DeNA (2432) · InitiativeRestated

Application of IFRS 15 and IFRS 9

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

    「The principal standards adopted by the Group from the current fiscal year are as follows.」

    IFRS 15 and IFRS 9 were adopted from the current fiscal year, and the explanation that they had no material impact on the financial statements continued.
  2. FY2019-Q3RestatedAnnual report

    「The principal standards adopted by the Group from the first quarter of the current fiscal year are as follows. Their adoption had no material impact on these condensed quarterly consolidated financial statements.」

    IFRS 15 and IFRS 9 were adopted from the first quarter, and the explanation that they had no material impact on the financial statements continued.
  3. FY2019-Q2RestatedAnnual report

    「The principal standards adopted by the Group from the first quarter of the current fiscal year are as follows. Their adoption had no material impact on these condensed quarterly consolidated financial statements.」

    IFRS 15 and IFRS 9 were adopted from the first quarter, and the explanation that they had no material impact on the financial statements continued in the second quarter.
  4. FY2019-Q1First statedAnnual report

    「The principal standards adopted by the Group from the first quarter of the current fiscal year are as follows. Their adoption had no material impact on these condensed quarterly consolidated financial statements.」

    From the first quarter of the current fiscal year, IFRS 15, Revenue from Contracts with Customers, and IFRS 9, Financial Instruments, were adopted. The cumulative-effect method was selected, but there was no change in the method of recognizing or measuring revenue and no material impact on the financial statements.
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Application of IFRS 15 and IFRS 9 | DeNA Co.,Ltd. (2432) | Komori