Transition to Financial Reporting under IFRS upon First-Time Adoption
First written in FY2020-Q1. 14 of 15 entries say "Restated". Latest entry: FY2026-H1.
78 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「当社グループの要約中間連結財務諸表は、連結財務諸表規則第１条の２第２号に掲げる「指定国際会計基準特定会社」の要件を満たすことから、第312条の規定により、IAS第34号に準拠して作成しております。」
The company continues to prepare condensed interim consolidated financial statements under IFRS and IAS 34. - FY2025-H1RestatedAnnual report
「As our group's condensed interim consolidated financial statements meet the requirements for a company specified in Article 1-2, item 2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IAS 34 pursuant to Article 312 of that regulation.」
The company continues to prepare condensed interim consolidated financial statements under IFRS and IAS 34. - FY2024-Q3RestatedAnnual report
「As our group's condensed quarterly consolidated financial statements meet the requirements for a company specified in Article 1-2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」
Continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS and IAS 34. - FY2024-Q2RestatedAnnual report
「As our group's condensed quarterly consolidated financial statements meet the requirements for a company specified in Article 1-2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」
Continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS and IAS 34. - FY2024-Q1RestatedAnnual report
「As our group's condensed quarterly consolidated financial statements meet the requirements for a company specified in Article 1-2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」
Continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS and IAS 34. - FY2023-Q3RestatedAnnual report
「The accounting policies applied by our group in these condensed quarterly consolidated financial statements are the same as those applied in the consolidated financial statements for the consolidated fiscal year ended 31 March 2022.」
Continues to apply the IFRS accounting policies used in the previous consolidated fiscal year. - FY2023-Q2RestatedAnnual report
「As our group's condensed quarterly consolidated financial statements meet the requirements for a company specified in Article 1-2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」
Continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS and IAS 34. - FY2022RestatedAnnual report
「As our consolidated financial statements meet the requirements for a company specified in Article 1-2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IFRS pursuant to Article 93 of that regulation.」
Continues to prepare consolidated financial statements in accordance with IFRS and Designated International Accounting Standards. - FY2022-Q3RestatedAnnual report
「The accounting policies applied by our group in these condensed quarterly consolidated financial statements are the same as those applied in the consolidated financial statements for the consolidated fiscal year ended 31 March 2021.」
Continues to apply the IFRS accounting policies used in the previous consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「As our group's condensed quarterly consolidated financial statements meet the requirements for a company specified in Article 1-2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」
Continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS and IAS 34. - FY2022-Q1RestatedAnnual report
「The accounting policies applied by our group in these condensed quarterly consolidated financial statements are the same as those applied in the consolidated financial statements for the consolidated fiscal year ended 31 March 2021.」
Continues to apply the IFRS accounting policies used in the previous consolidated fiscal year. - FY2021-Q3RestatedAnnual report
「As our group's condensed quarterly consolidated financial statements meet the requirements for a company specified in Article 1-2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」
Continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS and IAS 34. - FY2021-Q2RestatedAnnual report
「As our group's condensed quarterly consolidated financial statements meet the requirements for a company specified in Article 1-2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」
Continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS. - FY2020-Q2RestatedAnnual report
「From the first quarter of the consolidated fiscal year, our group has applied International Financial Reporting Standards (hereinafter IFRS) in place of the former Japanese standards, and has recast the figures for the second quarter of the previous consolidated fiscal year and the previous consolidated fiscal year on an IFRS basis for comparative analysis.」
Continues to apply IFRS from the first quarter and analyze comparative figures for the same period of the previous year and the previous fiscal year on an IFRS basis after recasting them. - FY2020-Q1First statedAnnual report
「The Group adopted IFRS for the first time from the first quarter of the consolidated fiscal year beginning on 1 April 2019. The annual consolidated financial statements for the current fiscal year will be the first consolidated financial statements prepared in accordance with IFRS. The date of transition to IFRS is 1 April 2018.」
The Group first adopted IFRS instead of Japanese GAAP from the first quarter of the fiscal year beginning on 1 April 2019 and established group accounting policies and reporting processes under IFRS.