Accounting Standards Initiatives for Voluntary IFRS Adoption
First written in FY2018. 7 of 9 entries say "Restated". Latest entry: FY2025-H1.
19 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「As the company's condensed interim consolidated financial statements meet the requirements for a “Specified Company Meeting the Requirements for Designated International Accounting Standards” set out in Article 1-2, item 2, of the Regulation on Consolidated Financial Statements, they have been prepared in accordance with IAS 34, “Interim Financial Reporting,” pursuant to Article 312 of the regulation.」
The company has continued preparing condensed interim consolidated financial statements in accordance with IFRS and IAS 34. - FY2024-Q2RestatedAnnual report
「As the group's condensed quarterly consolidated financial statements meet the requirements for a “Specified Company Meeting the Requirements for Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements, they have been prepared in accordance with IAS 34, “Interim Financial Reporting,” pursuant to Article 93 of the regulation.」
The company continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS and IAS 34. - FY2023-Q2RestatedAnnual report
「As the group's condensed quarterly consolidated financial statements meet the requirements for a “Specified Company Meeting the Requirements for Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements, they have been prepared in accordance with IAS 34, “Interim Financial Reporting,” pursuant to Article 93 of the regulation.」
The company continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS and IAS 34. - FY2022-Q3RestatedAnnual report
「As the group's condensed quarterly consolidated financial statements meet the requirements for a “Specified Company Meeting the Requirements for Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements, they have been prepared in accordance with IAS 34, “Interim Financial Reporting,” pursuant to Article 93 of the regulation.」
The company continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS and IAS 34. - FY2022-Q2RestatedAnnual report
「As the group's condensed quarterly consolidated financial statements meet the requirements for a “Specified Company Meeting the Requirements for Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements, they have been prepared in accordance with IAS 34, “Interim Financial Reporting,” pursuant to Article 93 of the regulation.」
The company has continued preparing condensed quarterly consolidated financial statements under IFRS and states that its significant accounting policies are the same as those used in the previous fiscal year. - FY2020-Q2RestatedAnnual report
「The company obtains press releases and standards published by the International Accounting Standards Board as they become available and keeps abreast of the latest standards. It has also prepared group accounting manuals based on IFRS and established a framework for properly preparing consolidated financial statements and other documents in accordance with IFRS.」
Following voluntary IFRS adoption, the company has continued monitoring the standards and maintaining a framework for proper preparation under the group accounting manuals. - FY2019-Q3RestatedAnnual report
「From the first quarter of the current fiscal year, the group has applied International Financial Reporting Standards (hereinafter, “IFRS”) instead of the Japanese standards previously used, and has recast the figures for the first three quarters of the previous fiscal year and the previous fiscal year for comparative analysis under IFRS.」
The company has continued applying IFRS, which began in the first quarter, and has recast the comparative figures for the same period of the previous year and the previous fiscal year under IFRS. - FY2019-Q1AchievedAnnual report
「From the current first quarter of the fiscal year, the group has applied International Financial Reporting Standards (hereinafter, “IFRS”) instead of the Japanese standards previously used, and has recast the figures for the first quarter of the previous fiscal year and the previous fiscal year for comparative analysis under IFRS.」
The company began voluntary IFRS adoption from the first quarter of the fiscal year ended March 2019 and recast the comparative figures for the same period of the previous year and the previous fiscal year under IFRS. - FY2018First statedAnnual report
「As the company planned to voluntarily adopt International Financial Reporting Standards (IFRS) from the first quarter of the fiscal year ended March 2019, it had not evaluated the impact on the consolidated financial statements.」
The company disclosed its plan to voluntarily adopt IFRS from the first quarter of the fiscal year ended March 2019 and stated that the impact on the consolidated financial statements had not been evaluated.