Dream Vision (3185) · PolicyRestated
Application of Amendments to IAS 1, IAS 7, IFRS 7 and IFRS 16
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
2years
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Classification of Liabilities as Current or Non-current and Disclosure of Covenants under Amendments to IAS 1A theme 4 companies write about · 0 as a headwind · 0 as a tailwind
2 other companies' latest entry also says "Restated".
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- FY2025RestatedAnnual report
「当社グループは、当連結会計年度より、以下の基準を適用しております。」
IAS第1号、IAS第7号、IFRS第7号、IFRS第16号の改訂を当連結会計年度から適用し、連結財務諸表への重要な影響はないと記載している。 - FY2025-H1First statedAnnual report
「Beginning with the current interim consolidated accounting period, the group has applied the following standards: IAS 1, Presentation of Financial Statements; IAS 7, Statement of Cash Flows; IFRS 7, Financial Instruments: Disclosures; and IFRS 16, Leases.」
The company applied amended standards concerning current and non-current liability classification, long-term debt with covenants, supplier-finance arrangements, and sale-and-leaseback transactions from the current interim consolidated accounting period. No material impact on the condensed interim consolidated financial statements was reported.