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CHANGE Holdings (3962) · PolicyRestated

Disclosure of Consolidated Financial Statements Following the Voluntary Adoption of IFRS

First written in FY2020. 3 of 4 entries say "Restated". Latest entry: FY2026.

4entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020 – FY20262020: 12021: 220212022: 020222023: 020232024: 020242025: 020252026: 12026
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

78 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 150 companies compared. The sentences above are computed from all 150.
Full recordFilings, disclosures and news, newest first
  1. FY2026RestatedAnnual report

    「The company’s consolidated financial statements are prepared in accordance with IFRS Accounting Standards issued by the International Accounting Standards Board.」

    The company continues to disclose consolidated financial statements prepared in accordance with IFRS Accounting Standards.
  2. FY2021-Q3RestatedAnnual report

    「As the Group's condensed quarterly consolidated financial statements meet the requirements for a 'company specified under designated international accounting standards' set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, 'Interim Financial Reporting,' pursuant to Article 93 of that regulation.」

    The company continues to disclose quarterly consolidated financial statements prepared in accordance with IFRS.
  3. FY2021-Q1RestatedAnnual report

    「As the Group's condensed quarterly consolidated financial statements meet the requirements for a 'company specified under designated international accounting standards' set out in Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with International Accounting Standard 34, 'Interim Financial Reporting,' pursuant to Article 93 of that regulation.」

    The company continues to disclose quarterly consolidated financial statements prepared in accordance with IFRS.
  4. FY2020First statedAnnual report

    「Beginning with the current consolidated fiscal year, the Group has applied International Financial Reporting Standards (IFRS) instead of the Japanese accounting standards previously used, and has recast the figures for the previous consolidated fiscal year under IFRS for comparative analysis.」

    Beginning with the fiscal year ended September 2020, the company voluntarily adopted IFRS instead of the Japanese accounting standards and prepared its consolidated financial statements using 1 October 2018 as the transition date.
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Disclosure of Consolidated Financial Statements Following the Voluntary Adoption of IFRS | CHANGE Holdings,Inc. (3962) | Komori