Nisshinbo Holdings (3105) · PolicyRestated
Adopt IFRS 9 and IFRS 15
First written in FY2018-Q2. 1 of 2 entries say "Restated". Latest entry: FY2021-Q2.
2entries
4years
0from disclosures
How it moved
Same theme, other companies
Application of Multiple IFRS Standards, Including IFRS 15, by Overseas Consolidated SubsidiariesA theme 69 companies write about · 5 as a headwind · 1 as a tailwind
The whole theme swung hardest in 2020: 2 of 23 companies on the "Worse" side.
42 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 69 companies compared. The sentences above are computed from all 69.Full recordFilings, disclosures and news, newest first
- FY2021-Q2RestatedAnnual report
「For the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and for items subject to a review of the standalone taxation system in connection with that transition, "Accounting Treatment for the Application of Tax Effect Accounting Related to the Transition from the Consolidated Taxation System to the Group Tax Sharing System"」
グループ通算制度への移行に伴う税効果会計の取扱いを追加情報として継続記載している。 - FY2018-Q2First statedAnnual report
「当社グループは、当第１四半期連結会計期間より、日本基準を採用する当社及び国内子会社、並びに米国基準を採用する北米子会社を除き、IFRS第９号「金融商品」及びIFRS第15号「顧客との契約から生じる収益」を適用しています。」
一部の海外連結会社等を対象に、金融商品の分類・測定、予想信用損失モデルおよび顧客への財・サービス移転時点を基礎とする収益認識へ変更した。会社は財政状態・経営成績への影響は軽微としている。