Voluntary adoption of International Financial Reporting Standards (IFRS)
First written in FY2021. 1 of 4 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2024-Q2.
9 other companies' latest entry also says "Advanced".
- FY2024-Q2AdvancedAnnual report
「IFRS 18 Presentation and Disclosure in Financial Statements 1 January 2027 Fiscal year ending October 2028 A new standard replacing IAS 1, the current accounting standard governing presentation and disclosure in financial statements The impact of applying the above standard and related requirements on the condensed quarterly consolidated financial statements is under consideration.」
While continuing to apply IFRS, the company disclosed that it plans to adopt IFRS 18 from the fiscal year ending October 2028 and is considering its impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Group, comprising the company and its affiliates, has applied International Accounting Standards (hereinafter, “IFRS”) from the first quarter. Financial figures for the cumulative third quarter of the previous fiscal year and the previous consolidated fiscal year have also been reclassified under IFRS for comparative analysis.」
The company continued applying IFRS from the first quarter and reclassified comparative figures for the same period of the previous year and the previous consolidated fiscal year under IFRS for analysis. - FY2022-Q1AchievedAnnual report
「The Group, comprising the company and its affiliates, has applied International Accounting Standards (hereinafter, “IFRS”) from the current first quarter.」
The plan to voluntarily adopt IFRS from the first quarter of the fiscal year ending October 2022 was implemented, and condensed quarterly consolidated financial statements under IFRS were disclosed. - FY2021First statedAnnual report
「The Group plans to voluntarily adopt International Financial Reporting Standards (IFRS) from the first quarter of the fiscal year ending October 2022, and has not evaluated the impact of applying these accounting standards on the consolidated financial statements.」
The company disclosed for the first time its plan to voluntarily adopt IFRS from the first quarter of the fiscal year ending October 2022.