Komori
BayCurrent (6532) · InitiativeRestated

Planned adoption of IFRS 18 in the fiscal year ending February 2028

First written in FY2025. 2 of 3 entries say "Restated". Latest entry: FY2027-H1.

3entries
2years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2025 – FY2027-H12025: 220252026: 12026
Same theme, other companies
Adoption of IFRS 18, Presentation and Disclosure in Financial StatementsA theme 42 companies write about · 0 as a headwind · 0 as a tailwind

15 other companies' latest entry also says "Restated".

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Showing 14 of the 42 companies compared. The sentences above are computed from all 42.
Full recordFilings, disclosures and news, newest first
  1. FY2027-H1RestatedAnnual report

    「IFRS 18 Presentation and Disclosure in Financial Statements 1 January 2027 Fiscal year ending February 2028 Revisions to the presentation of the consolidated income statement and disclosures of management-defined performance measures, among other matters」

    The expected application of IFRS 18 from the fiscal year ending February 2028, together with revisions to the presentation of the consolidated statement of profit or loss and disclosures of management-defined performance measures, among other matters, continues to be disclosed.
  2. FY2026-H1RestatedAnnual report

    「IFRS 18 Presentation and Disclosure in Financial Statements 1 January 2027 Fiscal year ending February 2028 Revisions to the presentation of the consolidated statement of profit or loss and disclosures of management-defined performance measures, among other matters」

    The expected application of IFRS 18 from the fiscal year ending February 2028, together with revisions to the presentation of the consolidated statement of profit or loss and disclosures of management-defined performance measures, among other matters, continues to be disclosed.
  3. FY2025First statedAnnual report

    「IFRS 18 Presentation and Disclosure in Financial Statements 1 January 2027 Fiscal year ending February 2028 Revisions to the presentation of the consolidated statement of profit or loss and disclosures of management-defined performance measures, among other matters」

    IFRS 18 was identified as an unapplied new standard, with application scheduled from the fiscal year ending February 2028, together with revisions to the presentation of the statement of profit or loss and disclosures of management-defined performance measures, among other matters.
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