Voluntary Adoption of IFRS
First written in FY2024. 2 of 4 entries say "Restated". Latest entry: FY2026-H1.
78 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「As the group's condensed interim consolidated financial statements meet the requirements for a Specified Company Applying Designated International Accounting Standards set forth in Article 1-2 of the Regulation on Consolidated Financial Statements, they have been prepared in accordance with International Accounting Standard 34, Interim Financial Reporting, pursuant to Article 312 of the same regulation.」
The group continues to prepare condensed interim consolidated financial statements under IFRS Accounting Standards. - FY2025RestatedAnnual report
「The group has applied IFRS Accounting Standards from the current consolidated fiscal year.」
The consolidated financial statements for FY2025 were prepared under IFRS Accounting Standards, and figures for the previous consolidated fiscal year were also recast under IFRS for comparative analysis. - FY2025-H1AchievedAnnual report
「The group has applied IFRS from the current interim consolidated accounting period and has also recast the figures for the previous interim consolidated accounting period and the previous consolidated fiscal year under IFRS for comparative analysis.」
The voluntary adoption of IFRS, stated as a policy in FY2024, was implemented from FY2025-H1. The date of transition to IFRS was 1 August 2023, and comparative figures were also recast under IFRS. - FY2024First statedAnnual report
「As IFRS will be voluntarily adopted from the first quarter of the fiscal year ending July 2025, descriptions of the unapplied Japanese standards have been omitted.」
The company has for the first time stated its policy of voluntarily adopting IFRS from the first quarter of the fiscal year ending July 2025.