First-Time Adoption of IFRS and IFRS-Based Financial Reporting Framework
First written in FY2023-Q1. 4 of 5 entries say "Restated". Latest entry: FY2024-Q2.
20 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「The Company’s condensed quarterly consolidated financial statements are prepared in accordance with IAS 34, “Interim Financial Reporting,” as provided for in Article 93 of the Cabinet Office Ordinance No. 64 of 2007, the Regulation Concerning Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements, hereinafter referred to as the “Quarterly Consolidated Financial Statements Regulation.”」
Quarterly financial reporting arrangements under IFRS and IAS 34 have continued. - FY2024-Q1RestatedAnnual report
「As our group's condensed quarterly consolidated financial statements meet the requirements for a company specified in Article 1-2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」
Quarterly financial reporting arrangements under IFRS and IAS 34 have continued. - FY2023-Q3RestatedAnnual report
「Our group has applied IFRS instead of the former Japanese GAAP from the first quarter, and has recast the figures for the previous third-quarter cumulative period and previous fiscal year on an IFRS basis for comparative analysis.」
The application of IFRS that began in the first quarter and the financial reporting arrangements for recasting comparative figures on an IFRS basis have continued. - FY2023-Q2RestatedAnnual report
「Our group has applied IFRS instead of the former Japanese GAAP from the first quarter, and has recast the figures for the previous second-quarter cumulative period and previous fiscal year on an IFRS basis for comparative analysis.」
The application of IFRS and comparative analysis on an IFRS basis, which began in the first quarter, continued in the second quarter. - FY2023-Q1First statedAnnual report
「Our group first applied IFRS from the first quarter of the fiscal year ending March 2023, which began on 1 October 2022. The date of transition to IFRS was 1 October 2021.」
First-time adoption of IFRS began in the first quarter, with the transition date set as 1 October 2021. Disclosures cover the arrangements for preparing consolidated financial statements under IFRS and the reconciliations from Japanese GAAP.