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Recomm (3323) · InitiativeRestated

Transition to and Application of International Financial Reporting Standards (IFRS)

First written in FY2021. 3 of 4 entries say "Restated". Latest entry: FY2023.

4entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2021 – FY20232021: 12022: 120222023: 22023
Same theme, other companies
Enhancing Financial Information Comparability and Financing Through IFRS AdoptionA theme 150 companies write about · 0 as a headwind · 139 as a tailwind

78 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 150 companies compared. The sentences above are computed from all 150.
Full recordFilings, disclosures and news, newest first
  1. FY2023RestatedAnnual report

    「As our group's consolidated financial statements meet the requirements for a "specified company under designated international accounting standards" as set out in Article 1-2 of the Regulation on Consolidated Financial Statements, they are prepared in accordance with IFRS pursuant to Article 93 of the regulation.」

    The company continues to prepare and disclose consolidated financial statements in accordance with IFRS.
  2. FY2023-Q2RestatedAnnual report

    「As our group's condensed quarterly consolidated financial statements meet all the requirements for a "specified company under designated international accounting standards" as set out in Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements, they are prepared in accordance with IAS 34 pursuant to Article 93 of the regulation.」

    The company continues to prepare and disclose condensed quarterly consolidated financial statements in accordance with IFRS and IAS 34.
  3. FY2022RestatedAnnual report

    「As our group's consolidated financial statements meet the requirements for a "specified company under designated international accounting standards" as set out in Article 1-2 of the Regulation on Consolidated Financial Statements, they are prepared in accordance with IFRS pursuant to Article 93 of the regulation.」

    The company continues to prepare and disclose consolidated financial statements in accordance with IFRS.
  4. FY2021First statedAnnual report

    「Our group has disclosed consolidated financial statements prepared in accordance with IFRS since the consolidated fiscal year that began on 1 October 2020. The most recent consolidated financial statements prepared in accordance with Japanese GAAP cover the consolidated fiscal year ended 30 September 2020, and the transition date to IFRS was 1 October 2019.」

    The company adopted IFRS for the first time from the fiscal year beginning 1 October 2020 and prepared and disclosed consolidated financial statements using 1 October 2019 as the transition date.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

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Transition to and Application of International Financial Reporting Standards (IFRS) | RECOMM CO.,LTD. (3323) | Komori