Changes to the Basis of Consolidated Financial Statements Following the First-Time Adoption of IFRS
First written in FY2024-Q1. 3 of 5 entries say "Restated". Latest entry: FY2025-H1.
20 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「The Group has disclosed condensed quarterly consolidated financial statements in accordance with IFRS since the first quarter of the current consolidated fiscal year.」
The company continued in the current interim consolidated accounting period to disclose condensed quarterly consolidated financial statements in accordance with IFRS, which began in the first quarter. - FY2024AdvancedAnnual report
「The Group first applied IFRS Accounting Standards from the consolidated fiscal year ended 31 March 2024, and the date of transition to IFRS Accounting Standards was 1 April 2022.」
Moving beyond quarterly disclosures, the company prepared its consolidated financial statements for the fiscal year ending March 2024 under IFRS Accounting Standards for the first time, and disclosed the transition date, reconciliation tables and accounting policies for the full fiscal year. - FY2024-Q3RestatedAnnual report
「The Group has disclosed condensed quarterly consolidated financial statements in accordance with IFRS since the first quarter of the current consolidated fiscal year.」
The company continued in the third quarter to disclose condensed quarterly consolidated financial statements under IFRS, which began in the first quarter. Figures for the third quarter and the previous consolidated fiscal year were also recast under IFRS for comparative analysis. - FY2024-Q2RestatedAnnual report
「The Group has disclosed condensed quarterly consolidated financial statements in accordance with IFRS since the first quarter of the current consolidated fiscal year.」
The company continued in the second quarter to disclose condensed quarterly consolidated financial statements under IFRS, which began in the first quarter. Figures for the second quarter and the previous consolidated fiscal year were also recast under IFRS for comparative analysis. - FY2024-Q1First statedAnnual report
「Because the Group’s condensed quarterly consolidated financial statements meet the requirements for a “specified company under Designated International Accounting Standards” under 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, pursuant to Article 93 of that ordinance. These condensed quarterly consolidated financial statements are the first such statements prepared by the company in accordance with IFRS, and the date of transition to IFRS was 1 April 2022.」
The company began disclosing condensed quarterly consolidated financial statements under IFRS from the first quarter of the current consolidated fiscal year. In connection with first-time adoption, reconciliation tables from Japanese GAAP were disclosed for matters including the scope of consolidation, treatment of fiscal year-end dates, revenue recognition, leases, goodwill, tax effects and hedge accounting.