Application of IFRIC 23, IAS 19 and IAS 23
First written in FY2020-Q1. 4 of 6 entries say "Restated". Latest entry: FY2021-Q3.
The whole theme swung hardest in 2020: 2 of 22 companies on the "Worse" side.
41 other companies' latest entry also says "Restated".
- FY2021-Q3RestatedAnnual report
「The Group has adopted the following standards from the first quarter of the fiscal year. IFRS 7 IFRS 9 Financial Instruments: Disclosures Financial Instruments Certain hedge accounting requirements have been amended in response to IBOR reform. There is currently no impact from the application of the above standards.」
The company has applied IFRS 7 and IFRS 9, including amendments to hedge accounting requirements in response to IBOR reform, from the first quarter and has reconfirmed its policy that there is currently no impact. - FY2021-Q2RestatedAnnual report
「The Group has adopted the following standards from the first quarter of the fiscal year. IFRS 7 IFRS 9 Financial Instruments: Disclosures Financial Instruments Certain hedge accounting requirements have been amended in response to IBOR reform. There is currently no impact from the application of the above standards.」
The company has applied IFRS 7 and IFRS 9, including amendments to hedge accounting requirements in response to IBOR reform, from the first quarter and has reconfirmed its policy that there is currently no impact. - FY2021-Q1First statedAnnual report
「The Group has adopted the following standards from the current first quarter of the fiscal year. IFRS 7 IFRS 9 Financial Instruments: Disclosures Financial Instruments Certain hedge accounting requirements have been amended in response to IBOR reform. There is currently no impact from the application of the above standards.」
The company applied IFRS 7 and IFRS 9, including amendments to hedge accounting requirements in response to IBOR reform, from the current first quarter of the fiscal year. It states that there is currently no impact on the financial statements. - FY2020-Q3RestatedAnnual report
「The Group has adopted the following standards from the first quarter of the fiscal year. IFRIC 23 Uncertainty over Income Tax Treatments Clarification of accounting for uncertainties in income tax treatments IAS 19 Employee Benefits Clarification of the measurement of current service cost and interest cost when a plan amendment, curtailment or settlement occurs IAS 23 Borrowing Costs Clarification of the method for calculating borrowing costs eligible for capitalisation IFRS 16 Leases Revised accounting and disclosure requirements for leases」
The company has reconfirmed its policy of applying IFRIC 23, IAS 19, IAS 23 and IFRS 16 from the first quarter of the fiscal year. - FY2020-Q2RestatedAnnual report
「The Group has adopted the following standards from the first quarter of the current consolidated fiscal year: IFRIC 23 Uncertainty over Income Tax Treatments Clarification of accounting for uncertainties in income tax treatments IAS 19 Employee Benefits Clarification of the measurement of service cost and net interest when a plan is amended, curtailed or settled IAS 23 Borrowing Costs Clarification of the method for calculating borrowing costs eligible for capitalisation」
The company has reconfirmed its policy of applying IFRIC 23, IAS 19 and IAS 23 from the first quarter of the fiscal year, stating that there will be no material impact on the condensed quarterly consolidated financial statements. - FY2020-Q1First statedAnnual report
「The Group has adopted the following standards from the first quarter of the current consolidated fiscal year: IFRIC 23 Uncertainty over Income Tax Treatments Clarification of accounting for uncertainties in income tax treatments IAS 19 Employee Benefits Clarification of the measurement of service cost and net interest when a plan is amended, curtailed or settled IAS 23 Borrowing Costs Clarification of the method for calculating borrowing costs eligible for capitalisation」
From 1 April 2019, the Group applied the new interpretation and amended standards concerning tax uncertainties, employee benefits and borrowing costs. None is expected to have a material impact on the condensed quarterly consolidated financial statements.