First-Time Adoption of IFRS and Consolidated Disclosures under International Standards
First written in FY2018-Q3. 16 of 18 entries say "Restated". Latest entry: FY2026-H1.
19 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「The Company’s condensed interim consolidated financial statements are prepared in accordance with IAS 34, “Interim Financial Reporting.”」
The Company has continued to prepare interim consolidated financial statements under IFRS and IAS 34. - FY2024RestatedAnnual report
「The Group’s consolidated financial statements are prepared in accordance with the International Accounting Standards issued by the International Accounting Standards Board, hereinafter referred to as “IFRS.”」
The Company has continued to prepare annual consolidated financial statements under IFRS. - 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.”」
The Company has continued to prepare condensed quarterly consolidated financial statements under IFRS and IAS 34. - FY2024-Q1RestatedAnnual 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.”」
The Company has continued to prepare condensed quarterly consolidated financial statements under IFRS and IAS 34. - FY2023-Q1RestatedAnnual report
「The Company’s condensed quarterly consolidated financial statements are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” hereinafter referred to as “IAS 34.”」
The Company has continued to prepare condensed quarterly consolidated financial statements under IFRS and IAS 34. - FY2022RestatedAnnual report
「The Group’s consolidated financial statements are prepared in accordance with the International Accounting Standards issued by the International Accounting Standards Board, hereinafter referred to as “IFRS.”」
The Company has continued to prepare annual consolidated financial statements under IFRS. - FY2022-Q3RestatedAnnual report
「The Group’s condensed quarterly consolidated financial statements are prepared in accordance with IAS 34 issued by the International Accounting Standards Board.」
The Company has continued to prepare condensed quarterly consolidated financial statements under IFRS and IAS 34. - FY2022-Q2RestatedAnnual report
「The Company’s condensed quarterly consolidated financial statements are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” hereinafter referred to as “IAS 34.”」
The Company has continued to prepare condensed quarterly consolidated financial statements under IFRS and IAS 34. - FY2022-Q1RestatedAnnual report
「The Company’s condensed quarterly consolidated financial statements are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” hereinafter referred to as “IAS 34.”」
The Company has continued to prepare condensed quarterly consolidated financial statements under IFRS and IAS 34. - FY2021RestatedAnnual report
「The Group’s consolidated financial statements are prepared in accordance with the International Accounting Standards issued by the International Accounting Standards Board, hereinafter referred to as “IFRS.”」
Following first-time adoption in FY2018, the Company has continued to prepare its annual consolidated financial statements under IFRS. - FY2021-Q3RestatedAnnual report
「The Group’s condensed quarterly consolidated financial statements are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” hereinafter referred to as “IAS 34.”」
The Company has continued to prepare condensed quarterly consolidated financial statements under IFRS and IAS 34. - FY2021-Q2RestatedAnnual report
「The Company’s condensed quarterly consolidated financial statements are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” hereinafter referred to as “IAS 34.”」
The Company has continued to prepare quarterly consolidated financial statements under IFRS and IAS 34. - FY2019RestatedAnnual report
「The Group’s consolidated financial statements are prepared in accordance with the International Accounting Standards issued by the International Accounting Standards Board, hereinafter referred to as “IFRS.”」
Following first-time adoption in FY2018, the Company has continued to prepare its annual consolidated financial statements under IFRS. - FY2019-Q3RestatedAnnual report
「The Group’s condensed quarterly consolidated financial statements are prepared in accordance with IAS 34 issued by the International Accounting Standards Board.」
The Company has continued its quarterly consolidated disclosures based on IFRS and IAS 34. - FY2019-Q2RestatedAnnual report
「The Group’s condensed quarterly consolidated financial statements are prepared in accordance with IAS 34 issued by the International Accounting Standards Board.」
The Company has continued its quarterly consolidated disclosures based on IFRS and IAS 34. - FY2019-Q1RestatedAnnual report
「The Group’s condensed quarterly consolidated financial statements are prepared in accordance with IAS 34 issued by the International Accounting Standards Board.」
The Company has continued its quarterly consolidated disclosures based on IFRS, which it first adopted in the previous fiscal year. - FY2018AchievedAnnual report
「The annual consolidated financial statements for the current consolidated fiscal year are the first consolidated financial statements prepared in accordance with IFRS. The date of transition to IFRS was 1 October 2016.」
Following the introduction of IFRS at the quarterly reporting stage, the Company completed its first-time adoption by preparing its FY2018 annual consolidated financial statements under IFRS. - FY2018-Q3First statedAnnual report
「The Company adopted IFRS from the third quarter consolidated accounting period because this would enable it to disclose information to investors that more accurately reflects the underlying circumstances than before, and because it considered early adoption appropriate given its active pursuit of M&A from the third quarter consolidated accounting period.」
The Company applied IFRS from the third quarter consolidated accounting period, beginning to establish the basis for investor disclosures and consolidated financial reporting in response to its active M&A activity.