Preparation of Consolidated Financial Statements under IFRS
First written in FY2017. 6 of 12 entries say "Restated". Latest entry: FY2024-Q2.
20 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「Our condensed interim consolidated financial statements are prepared in accordance with IFRS.」
We continue to prepare and disclose interim consolidated financial statements under IFRS. - FY2022RestatedAnnual report
「Our consolidated financial statements are prepared in accordance with IFRS.」
We continue to prepare and disclose consolidated financial statements under IFRS. - FY2022-Q2RestatedAnnual report
「Our condensed interim consolidated financial statements are prepared in accordance with IFRS.」
We continue to prepare interim consolidated financial statements under IFRS. - FY2021-Q3RestatedAnnual report
「Our condensed interim consolidated financial statements are prepared in accordance with IFRS.」
We continue to prepare interim consolidated financial statements under IFRS. - FY2020AchievedAnnual report
「Our Group has applied IFRS 16, “Leases,” from the current consolidated fiscal year,」
IFRS 16, “Leases,” for which preparations had been made since the previous fiscal year, was actually adopted from 1 April 2019. - FY2020-Q1AchievedAnnual report
「Our Group has applied IFRS 16, “Leases” (published in January 2016), from the first quarter of the current consolidated fiscal year.」
IFRS 16, “Leases,” for which preparations had been made since the previous fiscal year, was actually adopted from 1 April 2019. - FY2019-Q2AdvancedAnnual report
「In applying the standard, revenue from products produced from oil and natural gas assets in which our Group holds an interest jointly with other companies had previously been recognized using the entitlement method, based on our share of the interest in each asset. From the first quarter of the current consolidated fiscal year, we changed to the sales method, under which revenue is recognized based on the amount actually sold by the company. The impact on revenue for the cumulative second quarter of the current consolidated fiscal year was immaterial.」
With the adoption of IFRS 15, revenue from products produced from jointly owned interests in oil and natural gas assets changed from the former entitlement method to the sales method based on actual sales amounts. - FY2019-Q1AchievedAnnual report
「Our Group has applied IFRS 15, “Revenue from Contracts with Customers” (published in May 2014), and “Clarifications to IFRS 15” (published in April 2016), collectively referred to below as “IFRS 15,” from the first quarter of the current consolidated fiscal year.」
IFRS 15, which had been planned in the previous fiscal year, was actually adopted from 1 April 2018. - FY2018AdvancedAnnual report
「Our Group plans to apply IFRS 15, “Revenue from Contracts with Customers,” from 1 April 2018, and its impact on our Group's consolidated financial statements will be immaterial.」
We continued IFRS-based disclosure, set 1 April 2018 as the adoption date for IFRS 15, and made preparations for adoption more concrete. - FY2018-Q3RestatedAnnual report
「Our condensed interim consolidated financial statements are prepared in accordance with IFRS.」
We continue to prepare interim consolidated financial statements under IFRS. - FY2018-Q2RestatedAnnual report
「Our condensed interim consolidated financial statements are prepared in accordance with IFRS.」
We continue to prepare interim consolidated financial statements under IFRS. - FY2017First statedAnnual report
「From the current consolidated fiscal year, we have prepared consolidated financial statements under IFRS, and the figures for the previous fiscal year used for comparison are also based on IFRS.」
We began preparing consolidated financial statements under IFRS in the current period and proceeded with developing IFRS policies, holding internal study sessions, and gathering information on the standards.