Komori
Sojitz (2768) · FactEarly adoption of new standards

Preparation of Consolidated Financial Statements in Accordance with IFRS

First written in FY2016. 20 of 26 entries say "Restated". Latest entry: FY2026-H1.

26entries
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ProgressHeldSoftenedWorseRestatedFY2016 – FY2018-Q3RestatedFY2020-Q2 – FY2026-H12016: 320162017: 320172018: 320182019: 320192020: 420202021: 220212022: 320222023: 220232024: 120242025: 22025
Same theme, other companies
Ongoing Interim Disclosure Based on IFRS and IAS 34A theme 25 companies write about · 0 as a headwind · 19 as a tailwind

0 other companies' latest entry also says "Other".

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Showing 14 of the 25 companies compared. The sentences above are computed from all 25.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1Early adoption of new standardsAnnual report

    「The significant accounting policies applied by our Group in the condensed interim consolidated financial statements are the same as those applied in the consolidated financial statements for the previous fiscal year, except for the following principal standards adopted early from the current interim consolidated accounting period. Standard Name of standard Overview of new or revised requirements IFRS 9 IFRS 7 Financial Instruments Financial Instruments: Disclosures (Revised December 2024)」

    We early adopted the revised IFRS 9 and IFRS 7 from 1 April 2025, as disclosed in the previous fiscal year as scheduled for adoption. We state that the impact is not material.
  2. FY2025Additional disclosure of new standards scheduled for adoptionAnnual report

    「IFRS 9 | IFRS 7 | Financial Instruments | Financial Instruments: Disclosures (revised December 2024) | 1 January 2026 | Fiscal year ending March 2026」

    In addition to the planned adoption of IFRS 18 from the fiscal year ending March 2028, we disclosed the revised IFRS 9 and IFRS 7 as standards not yet adopted and scheduled for adoption from the fiscal year ending March 2026.
  3. FY2024Disclosure of planned adoption of new standardsAnnual report

    「IFRS 18 | Presentation and Disclosure in Financial Statements | 1 January 2027 | Fiscal year ending March 2028 | Introduces three new requirements to improve the reporting of an entity's financial performance and provide investors with a better basis for analyzing and comparing entities」

    While continuing to make disclosures in accordance with IFRS, we disclosed IFRS 18 as a standard not yet adopted and scheduled for adoption from the fiscal year ending March 2028.
  4. FY2024-Q1RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the condensed quarterly consolidated financial statements for the first quarter in accordance with IAS 34.
  5. FY2023-Q3RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the condensed quarterly consolidated financial statements for the third quarter in accordance with IAS 34.
  6. FY2023-Q2RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the condensed interim consolidated financial statements in accordance with IAS 34.
  7. FY2023-Q1RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the condensed interim consolidated financial statements in accordance with IAS 34.
  8. FY2022-Q3RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the condensed interim consolidated financial statements in accordance with IAS 34.
  9. FY2022-Q2RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the condensed interim consolidated financial statements in accordance with IAS 34.
  10. FY2021-Q3RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the third-quarter consolidated financial statements in accordance with IAS 34.
  11. FY2021-Q2RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the second-quarter consolidated financial statements in accordance with IAS 34.
  12. FY2021-Q1RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the condensed interim consolidated financial statements in accordance with IAS 34.
  13. FY2020RestatedAnnual report

    「Our Group applies IFRS 16, “Leases” (hereinafter, “IFRS 16”), from 1 April 2019, the date of initial application.」

    We applied IFRS 16 from 1 April 2019 and recognized right-of-use assets of ¥74.136 billion and lease liabilities of ¥78.983 billion at the end of the fiscal year.
  14. FY2020-Q3RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the condensed quarterly consolidated financial statements for the third quarter in accordance with IAS 34. We also continue to apply IFRS 16.
  15. FY2020-Q2RestatedAnnual report

    「Our Group applies IFRS 16, “Leases” (hereinafter, “IFRS 16”), from 1 April 2019, the date of initial application.」

    We continue to apply IFRS 16, which was adopted from 1 April 2019, and recognize right-of-use assets and lease liabilities.
  16. FY2020-Q1AdvancedAnnual report

    「Our Group applies IFRS 16, “Leases” (hereinafter, “IFRS 16”), from 1 April 2019, the date of initial application. On transition to IFRS 16, we additionally recognized lease-related assets, including right-of-use assets, of ¥68.720 billion and lease liabilities of ¥70.498 billion in the condensed quarterly consolidated statement of financial position at the date of initial application.」

    We began applying IFRS 16, “Leases,” on 1 April 2019 and additionally recognized right-of-use assets and lease liabilities.
  17. FY2019-Q3RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the condensed quarterly consolidated financial statements for the third quarter in accordance with IAS 34. We also continue to apply IFRS 15 and IFRS 9.
  18. FY2019-Q2RestatedAnnual report

    「Our Group applies the following standards, which became mandatory from the current fiscal year.」

    We continue to apply IFRS 15 and IFRS 9 and disclose accounting treatments including the change in presentation of agent transactions, the expected credit loss model, the classification and measurement of financial assets, and hedge accounting.
  19. FY2019-Q1AdvancedAnnual report

    「Our Group applies the following standards, which became mandatory from the current fiscal year.」

    From the current quarter, we applied IFRS 15, “Revenue from Contracts with Customers,” and IFRS 9, “Financial Instruments (2014 version).” Accounting treatments have changed in areas including revenue recognition, the classification and measurement of financial assets, the expected credit loss model and hedge accounting.
  20. FY2018-Q3RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the condensed quarterly consolidated financial statements for the third quarter in accordance with IAS 34.
  21. FY2018-Q2RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the condensed quarterly consolidated financial statements for the second quarter in accordance with IAS 34.
  22. FY2018-Q1RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the condensed quarterly consolidated financial statements for the first quarter in accordance with IAS 34.
  23. FY2017-Q3RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose the condensed quarterly consolidated financial statements for FY2017-Q3 in accordance with IAS 34.
  24. FY2017-Q2RestatedAnnual report

    「As the Company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the same regulation.」

    We continue to prepare and disclose our quarterly consolidated financial statements on an International Accounting Standards basis in accordance with IAS 34.
  25. FY2017-Q1RestatedAnnual report

    「The Company's condensed interim consolidated financial statements are prepared in accordance with IAS 34.」

    We continue to prepare and disclose our quarterly financial statements under International Accounting Standards.
  26. FY2016First statedAnnual report

    「As the Company meets the requirements for a “Specified Company Complying with Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements, its consolidated financial statements are prepared in accordance with IFRS pursuant to Article 93 of the same regulation.」

    We disclose revenue presentation, impairment, financial instruments, fair value and other matters under IFRS.
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Sojitz's next results are scheduled for 2026-10-30. Read the earnings preview
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