Komori
Ly (4689) · FactPlanned application of IFRS 18

Preparation of Consolidated Financial Statements under IFRS

First written in FY2016. 10 of 15 entries say "Restated". Latest entry: FY2025-H1.

15entries
9years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2018-Q3RestatedFY2020-Q3 – FY2025-H12016: 320162017: 320172018: 320182019: 320192020: 120202021: 020212022: 020222023: 120232024: 12024
Same theme, other companies
Enhancing Financial Information Comparability and Financing Through IFRS AdoptionA theme 150 companies write about · 0 as a headwind · 139 as a tailwind

2 other companies' latest entry also says "Other".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 150 companies compared. The sentences above are computed from all 150.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1Planned application of IFRS 18Annual report

    「IFRS 18 Presentation and Disclosure in Financial Statements 1 January 2027 Fiscal year ending March 2028 Revisions concerning presentation and disclosure in financial statements The impact of applying IFRS 18, “Presentation and Disclosure in Financial Statements,” is currently under consideration.」

    It was disclosed that IFRS 18 is scheduled to be applied from the fiscal year ending March 2028 and that its impact is currently under consideration.
  2. FY2024-Q1RestatedAnnual report

    「The Company's condensed quarterly consolidated financial statements are prepared in accordance with IAS 34, “Interim Financial Reporting,” pursuant to Article 93 of the Regulations Concerning Quarterly Consolidated Financial Statements.」

    The condensed quarterly consolidated financial statements continue to be prepared in accordance with IAS 34 and IFRS.
  3. FY2020-Q3RestatedAnnual report

    「The standards and interpretations applied by our group from the first quarter are as follows. Standard Name of standard Summary of new or revised requirements IFRS 16 Leases Accounting treatment and disclosure requirements for leases」

    IFRS 16, “Leases,” which was applied from the first quarter, continues to be applied, and right-of-use assets and lease liabilities are recognised.
  4. FY2020-Q1AdvancedAnnual report

    「IFRS 16, “Leases,” has been applied since the first quarter of the 25th fiscal year.」

    The planned application of IFRS 16, “Leases,” from the previous fiscal year began, and right-of-use assets and lease liabilities were recognised.
  5. FY2019AdvancedAnnual report

    「Due to the cumulative effects of applying IFRS 16, assets are expected to increase by ¥74,167 million and liabilities by ¥74,263 million on the date of initial application. The impact on the opening balance of retained earnings is expected to be immaterial.」

    The planned application of IFRS 16 from the fiscal year ending March 2020 was disclosed, together with the expected increases of approximately ¥74.2 billion in assets and ¥74.3 billion in liabilities upon initial application.
  6. FY2019-Q3RestatedAnnual report

    「The standards and interpretations applied by our group from the first quarter are as follows. IFRS 9 Financial Instruments IFRS 15 Revenue from Contracts with Customers」

    IFRS 9 and IFRS 15, which were applied from the first quarter, continued to be applied, and changes in the accounting treatment of the classification and impairment of financial instruments, revenue recognition and the presentation of settlement fees were disclosed.
  7. FY2019-Q2RestatedAnnual report

    「The standards and interpretations applied by our group from the first quarter are as follows. IFRS 9 Financial Instruments IFRS 15 Revenue from Contracts with Customers」

    IFRS 9 and IFRS 15, which were applied from the first quarter, continued to be applied in the current quarter, and the accounting treatment of the classification and impairment of financial instruments and revenue recognition was disclosed.
  8. FY2019-Q1AdvancedAnnual report

    「The standards and interpretations applied by our group from the first quarter of the current fiscal year are as follows. IFRS 9 Financial Instruments IFRS 15 Revenue from Contracts with Customers」

    From the current quarter, IFRS 9 and IFRS 15 were applied, changing the accounting treatment of the classification and impairment of financial instruments, revenue recognition and the presentation of settlement fees, among other matters.
  9. FY2018-Q3RestatedAnnual report

    「The Company's condensed quarterly consolidated financial statements are prepared in accordance with IAS 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the Regulations Concerning Quarterly Consolidated Financial Statements.」

    The condensed quarterly consolidated financial statements continue to be prepared in accordance with IAS 34 and IFRS.
  10. FY2018-Q1RestatedAnnual report

    「The Company's condensed quarterly consolidated financial statements are prepared in accordance with IAS 34, “Interim Financial Reporting” (hereinafter, “IAS 34”), pursuant to Article 93 of the Regulations Concerning Quarterly Consolidated Financial Statements.」

    The condensed quarterly consolidated financial statements continue to be prepared in accordance with IAS 34 and IFRS.
  11. FY2017RestatedAnnual report

    「As the consolidated financial statements of our group meet the requirements for a “specified company under designated international accounting standards” set out in Article 1-2 of the Regulations Concerning Consolidated Financial Statements, they are prepared in accordance with IFRS pursuant to Article 93 of those regulations.」

    The consolidated financial statements continue to be prepared in accordance with IFRS.
  12. FY2017-Q3RestatedAnnual report

    「The condensed quarterly consolidated financial statements of our group are prepared in accordance with IAS 34 pursuant to Article 93 of the Regulations Concerning Quarterly Consolidated Financial Statements.」

    The condensed quarterly consolidated financial statements continue to be prepared in accordance with IAS 34.
  13. FY2017-Q2RestatedAnnual report

    「The Company's condensed quarterly consolidated financial statements are prepared in accordance with IAS 34, “Interim Financial Reporting,” pursuant to Article 93 of the Regulations Concerning Quarterly Consolidated Financial Statements.」

    The quarterly consolidated financial statements continue to be prepared in accordance with international accounting standards.
  14. FY2017-Q1RestatedAnnual report

    「The condensed quarterly consolidated financial statements of our group are prepared in accordance with IAS 34, “Interim Financial Reporting,” pursuant to Article 93 of the Regulations Concerning Quarterly Consolidated Financial Statements.」

    The quarterly consolidated financial statements continue to be prepared in accordance with international accounting standards.
  15. FY2016First statedAnnual report

    「As the consolidated financial statements of our group meet the requirements for a “specified company under designated international accounting standards” set out in Article 1-2 of the Regulations Concerning Consolidated Financial Statements, they are prepared in accordance with IFRS pursuant to Article 93 of those regulations.」

    Under IFRS, the scope of consolidation and business combination accounting are determined based on effective control of ASKUL.
Moved together

"Making payments and financial services a new core business" moved the same way as this thread, in the same document, in 3 of its 15 moves.

333322★123456
  1. ★This thread
  2. 1Making payments and financial services a new core business3×
  3. 2Growth Through an E-Commerce Revolution3×
  4. 3Policy of returning profits while continuing growth investment3×
  5. 4Expansion of E-Commerce Gross Merchandise Value and User Base3×
  6. 5Diversification of Business Activities and Expansion of New Businesses and Services2×
  7. 6Expansion of the consumer business's share of sales2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Ly's next results are scheduled for 2026-11-05. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Preparation of Consolidated Financial Statements under IFRS | LY Corporation (4689) | Komori