Transition to and First-Time Adoption of IFRS Consolidated Financial Statements
First written in FY2020. 3 of 4 entries say "Restated". Latest entry: FY2021.
78 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「The consolidated financial statements of our group have been prepared in accordance with IFRS as published by the International Accounting Standards Board.」
The preparation and disclosure of consolidated financial statements in accordance with IFRS continues. - FY2021-Q3RestatedAnnual report
「The condensed quarterly consolidated financial statements of our group have been prepared in accordance with IAS 34.」
Following the voluntary adoption of IFRS, the company continues to prepare its condensed quarterly consolidated financial statements in accordance with IAS 34. - FY2021-Q1RestatedAnnual report
「From the Securities Report filed on 28 May 2020, our group has voluntarily adopted IFRS to enhance management control through the unification of accounting standards and improve the international comparability of financial information in the capital markets.」
The company continues to voluntarily apply IFRS, explicitly stating that its objectives are to enhance management control through the unification of accounting standards and improve the international comparability of financial information. - FY2020First statedAnnual report
「The consolidated financial statements of our group have been prepared in accordance with IFRS as published by the International Accounting Standards Board. These are the first consolidated financial statements prepared by us in accordance with IFRS, and the date of transition to IFRS is 1 March 2018.」
The company began disclosing IFRS-compliant consolidated financial statements from FY2020 and began first-time adoption with 1 March 2018 as the date of transition.