Tsubaki Nakashima (6464) · PolicyReframed
Response to the IAS 21 amendment, “Lack of Exchangeability”
First written in FY2024. 1 of 2 entries say "Reframed", first in FY2025. Latest entry: FY2025.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Response to the IAS 21 Amendments, “Lack of Exchangeability,” on ApplicationA theme 3 companies write about · 0 as a headwind · 0 as a tailwind
Tsubaki Nakashima moved to the "Worse" side of this theme in 2026.
0 other companies' latest entry also says "Reframed".
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.
Full recordFilings, disclosures and news, newest first
- FY2025ReframedAnnual report
「IAS第21号 外国為替レート変動の影響 2027年１月１日 2027年12月期 超インフレ通貨への財務情報の換算方法を明確化」
IAS第21号改訂への対応について、前回開示された2025年12月期から、2027年12月期適用の未適用基準として整理され、改訂概要の記載も更新された。 - FY2024First statedAnnual report
「IAS 21, The Effects of Changes in Foreign Exchange Rates; 1 January 2025; fiscal year ending December 2025; clarifying the requirements when a currency is not exchangeable for another currency.」
The company first disclosed the amendments to IAS 21, the fiscal year beginning adoption and their general scope. Early adoption was not selected and the impact was under review.