Planned application of IFRS 18 from 2027
First written in FY2024-H1. 2 of 3 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.
6 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「IFRS 18 Presentation and Disclosure in Financial Statements 1 January 2027 Year ending December 2027 A new standard that replaces IAS 1, the current accounting standard governing presentation and disclosure in financial statements」
IFRS 18 is scheduled to be applied from the fiscal year ending December 2027, and its impact on the Group remains under consideration. - FY2024RestatedAnnual report
「IFRS 18 Presentation and Disclosure in Financial Statements 1 January 2027 Year ending December 2027 A new standard that replaces IAS 1, the current accounting standard governing presentation and disclosure in financial statements」
IFRS 18 is scheduled to be applied from the fiscal year ending December 2027, and its impact remains under consideration. - FY2024-H1First statedAnnual report
「IFRS 18 Presentation and Disclosure in Financial Statements 1 January 2027 Year ending December 2027 A new standard that replaces IAS 1, the current accounting standard governing presentation and disclosure in financial statements」
IFRS 18 is scheduled to be applied from the fiscal year ending December 2027, which begins on or after 1 January 2027. The impact on the Group is still under consideration.