Impact Assessment for the 2027 Application of IFRS 18
First written in FY2024. 1 of 3 entries say "Advanced", first in FY2025. Latest entry: FY2026.
The whole theme swung hardest in 2026: 1 of 12 companies on the "Worse" side.
7 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「International Financial Reporting Standard 18, “Presentation and Disclosure in Financial Statements” 1 January 2027 Fiscal year ending March 2028 Comprehensive review of presentation and disclosure in financial statements」
The company continues to plan to apply IFRS 18 from the fiscal year ending March 2028, with the impact still under review. - FY2025AdvancedAnnual report
「International Financial Reporting Standard 18, “Presentation and Disclosure in Financial Statements” 1 January 2027 Fiscal year ending March 2028 Comprehensive review of presentation and disclosure in financial statements」
For IFRS 18, in addition to the mandatory application date, the company disclosed that the Toray Group plans to apply it from the fiscal year ending March 2028. The impact remains under review. - FY2024First statedAnnual report
「International Financial Reporting Standard 18, “Presentation and Disclosure in Financial Statements” 1 January 2027 Comprehensive review of presentation and disclosure in financial statements」
IFRS 18 is cited as a new standard not yet applied. Mandatory application will begin for fiscal years starting on or after 1 January 2027, and the impact on the consolidated financial statements is still under review.