Transition to International Financial Reporting Standards (IFRS)
First written in FY2017. 13 of 20 entries say "Restated". Latest entry: FY2025-H1.
9 other companies' latest entry also says "Advanced".
- FY2025-H1AdvancedAnnual report
「The Group has applied the following standard from the current interim consolidated fiscal period. Standard: IAS 1. Title: Presentation of Financial Statements. Revision clarifying the requirements for classifying liabilities as current or non-current and requiring disclosure of information about non-current liabilities with covenants. The application of this standard had no material impact on the condensed interim consolidated financial statements.」
While continuing to report under IFRS, the Group applied the amendments to IAS 1 from the current interim consolidated fiscal period. It stated that there was no material impact on the financial statements. - FY2024-Q3RestatedAnnual report
「As the Company’s condensed interim consolidated financial statements meet the requirements for a “Specified Company under the Designated International Accounting Standards” set out in Article 1-2 of the Cabinet Office Ordinance 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” (IAS 34), pursuant to Article 93 of that ordinance.」
The Group continues to prepare condensed interim consolidated financial statements in accordance with IFRS and IAS 34. - FY2024-Q2RestatedAnnual report
「As the Company’s condensed interim consolidated financial statements meet the requirements for a “Specified Company under the Designated International Accounting Standards” set out in Article 1-2 of the Cabinet Office Ordinance 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” (IAS 34), pursuant to Article 93 of that ordinance.」
The Group continues to prepare condensed interim consolidated financial statements in accordance with IFRS and IAS 34. - FY2024-Q1AdvancedAnnual report
「The Group has applied the following standard from the current first quarter of the consolidated fiscal year. Standard: IAS 12. Title: Income Taxes. Revision clarifying the accounting treatment of deferred tax for transactions involving leases and decommissioning obligations, etc. (transactions in which an entity recognizes both an asset and a liability). The application of this standard had no material impact on the condensed interim consolidated financial statements.」
While continuing to report under IFRS, the Group applied the amendments to IAS 12 from FY2024-Q1. It stated that there was no material impact on the financial statements. - FY2023-Q3RestatedAnnual report
「As the Company’s condensed interim consolidated financial statements meet the requirements for a “Specified Company under the Designated International Accounting Standards” set out in Article 1-2 of the Cabinet Office Ordinance 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” (IAS 34), pursuant to Article 93 of that ordinance.」
The Group continues to prepare its condensed interim consolidated financial statements in accordance with IFRS and IAS 34. - FY2023-Q2RestatedAnnual report
「As the Company’s condensed interim consolidated financial statements meet the requirements for a “Specified Company under the Designated International Accounting Standards” set out in Article 1-2 of the Cabinet Office Ordinance 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” (IAS 34), pursuant to Article 93 of that ordinance.」
The Group continues to prepare its condensed interim consolidated financial statements in accordance with IFRS and IAS 34. - FY2023-Q1RestatedAnnual report
「As the Company’s condensed interim consolidated financial statements meet the requirements for a “Specified Company under the Designated International Accounting Standards” set out in Article 1-2 of the Cabinet Office Ordinance 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” (IAS 34), pursuant to Article 93 of that ordinance.」
The Group continues to prepare its condensed interim consolidated financial statements in accordance with IFRS and IAS 34. - FY2022-Q3RestatedAnnual report
「As the Group’s condensed interim consolidated financial statements meet the requirements for a “Specified Company under the Designated International Accounting Standards” set out in Article 1-2 of the Cabinet Office Ordinance 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” (IAS 34), pursuant to Article 93 of that ordinance.」
The Group continues to prepare its condensed interim consolidated financial statements in accordance with IFRS and IAS 34. - FY2022-Q2RestatedAnnual report
「As the Company’s condensed interim consolidated financial statements meet the requirements for a “Specified Company under the Designated International Accounting Standards” set out in Article 1-2 of the Cabinet Office Ordinance 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” (IAS 34), pursuant to Article 93 of that ordinance.」
The Group continues to prepare its condensed interim consolidated financial statements in accordance with IFRS and IAS 34. - FY2022-Q1RestatedAnnual report
「As the Company’s condensed interim consolidated financial statements meet the requirements for a “Specified Company under the Designated International Accounting Standards” set out in Article 1-2 of the Cabinet Office Ordinance 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” (IAS 34), pursuant to Article 93 of that ordinance.」
The Group continues to prepare its condensed interim consolidated financial statements in accordance with IFRS and IAS 34. - FY2021-Q3RestatedAnnual report
「As the Group’s condensed interim consolidated financial statements meet the requirements for a “Specified Company under the Designated International Accounting Standards” set out in Article 1-2 of the Cabinet Office Ordinance 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” (IAS 34), pursuant to Article 93 of that ordinance.」
The Group continues to prepare its condensed interim consolidated financial statements in accordance with IFRS and IAS 34. - FY2020AdvancedAnnual report
「The Group has applied IFRS 16, “Leases,” from the current consolidated fiscal year. Accordingly, comparative information has not been restated, and right-of-use assets and other assets of ¥29,391 million and lease liabilities of ¥29,391 million were recognized on the consolidated statement of financial position as of 1 April 2019.」
The Group continues to apply IFRS and applied IFRS 16 from FY2020. Right-of-use assets and lease liabilities of ¥29,391 million each were recognized, expanding the scope of financial reporting to include leases. - FY2020-Q3RestatedAnnual report
「The Group has applied IFRS 16, “Leases” (issued in January 2016), from the beginning of the current first quarter of the consolidated fiscal year.」
The Group continues to report under IFRS and recognize right-of-use assets and lease liabilities under IFRS 16, applied from 1 April 2019. - FY2020-Q1AdvancedAnnual report
「The Group has applied IFRS 16, “Leases” (issued in January 2016), from the beginning of the current first quarter of the consolidated fiscal year. Accordingly, comparative information has not been restated, and right-of-use assets and other assets of ¥29,391 million and lease liabilities of ¥29,391 million were recognized on the condensed interim consolidated statement of financial position as of 1 April 2019.」
The Group began applying IFRS 16, “Leases,” from 1 April 2019 and recognized right-of-use assets and other assets and lease liabilities of ¥29,391 million each. The weighted-average incremental borrowing rate at the date of initial application was 1.54%, demonstrating a specific expansion in the scope of IFRS application. - FY2019RestatedAnnual report
「The Company’s consolidated financial statements are prepared in accordance with International Financial Reporting Standards (IFRS).」
The Group continues to prepare its consolidated financial statements under IFRS. It also applies the 5-step revenue recognition model under IFRS 15 from the current consolidated fiscal year. - FY2019-Q3RestatedAnnual report
「The Group has applied IFRS 15, “Revenue from Contracts with Customers” (issued in May 2014), and “Clarifications to IFRS 15” (issued in April 2016) from the beginning of the current first quarter of the consolidated fiscal year. Together, these are referred to below as “IFRS 15.”」
The Group continues to apply IFRS and the 5-step revenue recognition model under IFRS 15 adopted from the first quarter. It has stated that the impact on the financial statements was immaterial. - FY2019-Q2RestatedAnnual report
「The Group has applied IFRS 15, “Revenue from Contracts with Customers,” and “Clarifications to IFRS 15” from the beginning of the first quarter of the consolidated fiscal year.」
In addition to continuing to apply IFRS, the Group continues to apply the 5-step revenue recognition model under IFRS 15, which was adopted from the first quarter, and has stated that the impact on the financial statements was immaterial. - FY2019-Q1AdvancedAnnual report
「The Group has applied IFRS 15, “Revenue from Contracts with Customers” (issued in May 2014), and “Clarifications to IFRS 15” (issued in April 2016) from the beginning of the current first quarter of the consolidated fiscal year. Together, these are referred to below as “IFRS 15.”」
In addition to continuing to apply IFRS, the Group applied IFRS 15 and IFRIC 22 from the first quarter. Regarding IFRS 15, the Group introduced revenue recognition based on the 5-step model and stated that the impact on the financial statements was immaterial. - FY2018AchievedAnnual report
「The Group has applied IFRS for the current consolidated fiscal year, from 1 April 2017 to 31 March 2018, and these consolidated financial statements are its first consolidated financial statements prepared in accordance with IFRS.」
The Group first applied IFRS from the fiscal year ending March 2018 and prepared its first consolidated financial statements under IFRS. - FY2017First statedAnnual report
「The Group will apply International Financial Reporting Standards (IFRS) from the fiscal year-end reporting for the fiscal year ending March 2018.」
The Group first explicitly stated its policy of applying IFRS from the fiscal year-end reporting for the fiscal year ending March 2018.