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S-Pool (2471) · PolicyRestated

First-Time Adoption of IFRS for Consolidated Financial Statements

First written in FY2023. 4 of 5 entries say "Restated". Latest entry: FY2026-H1.

5entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2023 – FY2026-H12024: 320242025: 120252026: 12026
Same theme, other companies
Ongoing Interim Disclosure Based on IFRS and IAS 34A theme 22 companies write about · 0 as a headwind · 17 as a tailwind

20 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 22 companies compared. The sentences above are computed from all 22.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「As the group's condensed interim consolidated financial statements meet the requirements for a Specified Company Applying Designated International Accounting Standards set forth in Article 1-2 of the Regulation on Consolidated Financial Statements, they have been prepared in accordance with International Accounting Standard 34, Interim Financial Reporting, pursuant to Article 312 of the same regulation.」

    The company continues to prepare and disclose interim consolidated financial statements in accordance with IFRS Accounting Standards and International Accounting Standard 34.
  2. FY2025-H1RestatedAnnual report

    「The company's condensed interim consolidated financial statements have been prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” ...」

    The company continues to prepare and disclose interim consolidated financial statements in accordance with IFRS and International Accounting Standard 34.
  3. FY2024-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 continues to prepare and disclose condensed quarterly consolidated financial statements in accordance with IFRS and International Accounting Standard 34.
  4. FY2024-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 company continues to prepare and disclose condensed quarterly consolidated financial statements in accordance with IFRS.
  5. FY2023First statedAnnual report

    「The Group has disclosed consolidated financial statements prepared in accordance with IFRS since the consolidated fiscal year ended 30 November 2023. The date of transition to IFRS was 1 December 2021.」

    The company began disclosing IFRS-based consolidated financial statements for the fiscal year ended November 2023, with 1 December 2021 as the date of transition.
Moved together

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First-Time Adoption of IFRS for Consolidated Financial Statements | S-Pool,Inc. (2471) | Komori