Food & Life Companies (3563) · PolicyRestated
Changes in accounting policies from applying IFRS 9 and IFRS 15
First written in FY2019-Q2. 2 of 3 entries say "Restated". Latest entry: FY2019.
3entries
1years
0from disclosures
How it moved
Same theme, other companies
Application of Multiple IFRS Standards, Including IFRS 15, by Overseas Consolidated SubsidiariesA theme 68 companies write about · 5 as a headwind · 1 as a tailwind
The whole theme swung hardest in 2020: 2 of 22 companies on the "Worse" side.
41 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 68 companies compared. The sentences above are computed from all 68.Full recordFilings, disclosures and news, newest first
- FY2019RestatedAnnual 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。」
IFRS第9号およびIFRS第15号を当連結会計年度から適用し、財務諸表への影響はいずれも軽微と説明している。 - FY2019-Q3RestatedAnnual report
「Our Group has applied the following standards from the first quarter of the current consolidated fiscal period.」
IFRS第９号「金融商品」およびIFRS第15号「顧客との契約から生じる収益」を第１四半期から適用する会計方針を継続して開示している。 - FY2019-Q2First statedAnnual report
「Our Group has applied the following standards from the first quarter of the current consolidated fiscal period.」
IFRS 9, Financial Instruments, and IFRS 15, Revenue from Contracts with Customers, were applied from the first quarter. The filing describes IFRS 15’s five-step model and states that the impact on the financial statements was immaterial.