IFRS 9 and IFRS 7 scheduled for adoption in the fiscal year ending February 2027
First written in FY2025. 1 of 2 entries say "Dropped", first in FY2027-H1. Latest entry: FY2027-H1.
0 other companies' latest entry also says "Dropped".
- FY2027-H1DroppedAnnual report
「Standard Standard name Mandatory effective date (Fiscal years beginning on or after) Group's adoption date Overview of new or revised requirements IFRS 18 Presentation and Disclosure in Financial Statements 1 January 2027 Fiscal year ending February 2028 IFRS 19 Subsidiaries without Public Accountability: Disclosures 1 January 2027 Fiscal year ending February 2028」
IFRS 9 and IFRS 7, which the previous filing stated were scheduled to be applied in the fiscal year ending February 2027, are not included in the list of standards not yet applied in this filing. No reason for their application or exclusion is provided. - FY2025First statedAnnual report
「IFRS 9 IFRS 7 Financial Instruments Financial Instruments: Disclosures 1 January 2026 Fiscal year ending February 2027 Clarification of the classification of financial assets with ESG-linked features and of when derecognition occurs in the settlement of financial instruments through electronic payment systems」
The company disclosed for the first time that it will not early adopt the amendments to IFRS 9 and IFRS 7, with mandatory adoption scheduled for 1 January 2026 and adoption by the Group scheduled for the fiscal year ending February 2027. The impact is under review and cannot be estimated at this time.