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GMO Payment Gateway (3769) · InitiativeAchieved

First-time IFRS adoption and development of the accounting infrastructure

First written in FY2018-Q1. 2 of 4 entries say "Restated". Latest entry: FY2018.

4entries
1years
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ProgressHeldSoftenedWorseRestatedFY2018-Q1 – FY2018-Q32018: 42018
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

38 other companies' latest entry also says "Achieved".

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Showing 14 of the 150 companies compared. The sentences above are computed from all 150.
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  1. FY2018AchievedAnnual report

    「The Group has disclosed consolidated financial statements prepared in accordance with IFRS from the current consolidated fiscal year. The most recent consolidated financial statements prepared under Japanese GAAP were for the consolidated fiscal year ended 30 September 2017, and the IFRS transition date is 1 October 2016.」

    The Group completed its first-time adoption of IFRS from the fiscal year beginning in October 2017 and disclosed its annual consolidated financial statements for the fiscal year ended September 2018 under IFRS.
  2. FY2018-Q3RestatedAnnual report

    「The Group first adopted IFRS from the first quarter of the consolidated fiscal year beginning 1 October 2017. The annual consolidated financial statements for the fiscal year will be the first consolidated financial statements prepared in accordance with IFRS. The IFRS transition date is 1 October 2016.」

    The Group continued to explain its first-time adoption of IFRS from the first quarter beginning in October 2017 and the transition date of 1 October 2016. It also stated that it had early adopted IFRS 9 and developed its reporting framework through Group accounting manuals.
  3. FY2018-Q2RestatedAnnual report

    「The Group first adopted IFRS from the first quarter of the consolidated fiscal year beginning 1 October 2017. The annual consolidated financial statements for the fiscal year will be the first consolidated financial statements prepared in accordance with IFRS.」

    The Group continued to explain its policy of first adopting IFRS from the first quarter beginning in October 2017 and that the annual consolidated financial statements compliant with IFRS would be the first of their kind.
  4. FY2018-Q1First statedAnnual report

    「The Group first adopted IFRS from the first quarter of the consolidated fiscal year beginning 1 October 2017. The annual consolidated financial statements for the fiscal year will be the first consolidated financial statements prepared in accordance with IFRS.」

    The Group first adopted IFRS from the first quarter beginning in October 2017, with 1 October 2016 designated as the IFRS transition date. It also described the development of an appropriate reporting framework, including the preparation of Group accounting manuals compliant with IFRS.
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First-time IFRS adoption and development of the accounting infrastructure | GMO Payment Gateway,Inc. (3769) | Komori