Application of IFRS 15 by Overseas Consolidated Subsidiaries
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2020: 2 of 22 companies on the "Worse" side.
41 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「At overseas consolidated subsidiaries applying IFRS, IFRS 15, Revenue from Contracts with Customers, has been applied from the first quarter of the consolidated fiscal year. The impact of applying this accounting standard on the quarterly consolidated financial statements is immaterial.」
The disclosure reiterates the application of IFRS 15 at overseas consolidated subsidiaries and the immaterial impact on the financial statements. - FY2019-Q2RestatedAnnual report
「At overseas consolidated subsidiaries applying IFRS, IFRS 15, Revenue from Contracts with Customers, has been applied from the first quarter of the consolidated fiscal year. The impact of applying this accounting standard on the quarterly consolidated financial statements is immaterial.」
The disclosure reiterates the application of IFRS 15 at overseas consolidated subsidiaries and the immaterial impact on the financial statements. - FY2019-Q1First statedAnnual report
「Our overseas consolidated subsidiaries that apply IFRS have adopted IFRS 15, “Revenue from Contracts with Customers,” from the beginning of the first quarter. The effect of applying the standard on the quarterly consolidated financial statements is immaterial.」
Overseas consolidated subsidiaries adopted IFRS 15 from the first quarter, with an immaterial effect on the quarterly consolidated financial statements.