Application of IFRS 9 and IFRS 15 to Overseas Consolidated Subsidiaries
First written in FY2019-Q2. 1 of 2 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
「Overseas consolidated subsidiaries have applied IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers) from the first quarter consolidated accounting period. The impact of applying these accounting standards on the consolidated financial statements is immaterial.」
The company reconfirmed the application of IFRS 9 and IFRS 15 at its overseas consolidated subsidiaries and that the impact on the consolidated financial statements was immaterial. - FY2019-Q2First statedAnnual report
「Overseas consolidated subsidiaries have applied IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers) from the first quarter consolidated accounting period. The impact of applying these accounting standards on the consolidated financial statements is immaterial.」
The company began applying IFRS 9 and IFRS 15 at its overseas consolidated subsidiaries and explained that the impact on the consolidated financial statements was immaterial.