Transitioning Financial Reporting and Accounting Infrastructure Through First-Time IFRS Adoption
First written in FY2020-Q1. 2 of 4 entries say "Restated". Latest entry: FY2020.
39 other companies' latest entry also says "Achieved".
- FY2020AchievedAnnual report
「The group first adopted IFRS from the consolidated fiscal year beginning 1 April 2019, and the annual consolidated financial statements for the fiscal year under review are its first consolidated financial statements prepared in accordance with IFRS.」
The company continued to apply IFRS from the first quarter and completed its first-time adoption, preparing the annual consolidated financial statements for the fiscal year ending March 2020 under IFRS. - FY2020-Q3RestatedAnnual report
「In addition, from the first quarter of the current consolidated fiscal year, the Group has applied IFRS in place of the former Japanese GAAP. Figures for the cumulative third quarter of the previous consolidated fiscal year and the previous consolidated fiscal year have also been recast on an IFRS basis for comparative analysis.」
We continue financial reporting after the initial adoption of IFRS and disclose comparative figures for the same period of the previous year and the previous fiscal year on an IFRS basis. - FY2020-Q2RestatedAnnual report
「The Group has applied IFRS in place of Japanese GAAP since the first quarter of the current consolidated fiscal year, and has reclassified the figures for the cumulative second-quarter period and the previous consolidated fiscal year on an IFRS basis for comparative analysis.」
We continue financial reporting after the initial adoption of IFRS and disclose comparative figures for the same period of the previous year and the previous fiscal year on an IFRS basis. - FY2020-Q1First statedAnnual report
「The group has disclosed condensed interim consolidated financial statements in accordance with IFRS from the first-quarter cumulative period (1 April 2019 to 30 June 2019). The most recent consolidated financial statements prepared in accordance with Japanese GAAP covered the consolidated fiscal year ended 31 March 2019, and the date of transition to IFRS was 1 April 2018.」
IFRS was first applied from the first quarter beginning 1 April 2019, with reclassifications from Japanese GAAP presentation, changes to the scope of consolidation, differences in recognition and measurement, and changes in accounting treatment for leases, impairment, financial instruments and other items.