Komori
Anritsu (6754) · PolicyRestated

Voluntary Adoption of IFRS and Response to Changes in Accounting Standards

First written in FY2016. 20 of 24 entries say "Restated". Latest entry: FY2026-H1.

24entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2018RestatedFY2020-Q2 – FY2020-Q3RestatedFY2023-Q2 – FY2026-H12016: 320162017: 420172018: 420182019: 320192020: 120202021: 020212022: 220222023: 320232024: 220242025: 22025
Same theme, other companies
Enhancing Financial Information Comparability and Financing Through IFRS AdoptionA theme 152 companies write about · 0 as a headwind · 140 as a tailwind

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

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.
Showing 14 of the 152 companies compared. The sentences above are computed from all 152.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「The significant accounting policies applied to the condensed interim consolidated financial statements are the same as those applied to the consolidated financial statements for the previous consolidated fiscal year.」

    The Company states that there have been no changes since the previous consolidated fiscal year to the significant accounting policies based on IFRS.
  2. FY2025RestatedAnnual report

    「The significant accounting policies applied to the consolidated financial statements are the same as those applied to the consolidated financial statements for the previous consolidated fiscal year.」

    The Company states that there have been no changes to the significant accounting policies based on IFRS.
  3. FY2025-H1RestatedAnnual report

    「The significant accounting policies applied to the condensed interim consolidated financial statements are the same as those applied to the consolidated financial statements for the previous consolidated fiscal year.」

    The Company states that there have been no changes since the previous consolidated fiscal year to the significant accounting policies based on IFRS.
  4. FY2024-Q3RestatedAnnual report

    「The significant accounting policies applied to the condensed quarterly consolidated financial statements are the same as those applied to the consolidated financial statements for the previous consolidated fiscal year.」

    There have been no changes to the significant accounting policies, and the accounting policies based on IFRS continue to be applied.
  5. FY2024-Q2RestatedAnnual report

    「The significant accounting policies applied to the condensed quarterly consolidated financial statements are the same as those applied to the consolidated financial statements for the previous consolidated fiscal year.」

    There have been no changes to the significant accounting policies, and the accounting policies based on IFRS continue to be applied.
  6. FY2024-Q1RestatedAnnual report

    「The significant accounting policies applied to the condensed quarterly consolidated financial statements are the same as those applied to the consolidated financial statements for the previous consolidated fiscal year.」

    There have been no changes to the significant accounting policies, and the accounting policies based on IFRS continue to be applied.
  7. FY2023-Q3RestatedAnnual report

    「The significant accounting policies applied to the condensed quarterly consolidated financial statements are the same as those applied to the consolidated financial statements for the previous consolidated fiscal year.」

    There have been no changes to the significant accounting policies, which continue to be applied.
  8. FY2023-Q2RestatedAnnual report

    「The significant accounting policies applied to the condensed quarterly consolidated financial statements are the same as those applied to the consolidated financial statements for the previous consolidated fiscal year.」

    There have been no changes to the significant accounting policies, which continue to be applied.
  9. FY2022AdvancedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and other standards have been applied from the beginning of the current consolidated fiscal year. Accordingly, the key management indicators and other figures for the current consolidated fiscal year reflect the application of these accounting standards and related requirements.」

    While continuing to apply IFRS, the Company applied the revenue recognition accounting standard to its financial statements prepared under Japanese GAAP from the beginning of fiscal 2021 and disclosed a cumulative impact of ¥252 million on opening retained earnings.
  10. FY2020-Q3RestatedAnnual report

    「The Group applies the following standard from the first quarter of the current consolidated accounting period: Standard: IFRS 16, Leases.」

    The Group continues to apply IFRS 16, adopted from the first quarter, and recognizes right-of-use assets and lease obligations.
  11. FY2020-Q2RestatedAnnual report

    「The Group applies the following standard from the first quarter of the current consolidated accounting period: Standard: IFRS 16, Leases.」

    The Group continues to apply IFRS 16, adopted from the first quarter, and recognizes right-of-use assets and lease liabilities.
  12. FY2020-Q1AdvancedAnnual report

    「Upon transitioning to IFRS 16, the Group newly recognized right-of-use assets and lease liabilities for leases previously classified as operating leases under IAS 17, “Leases.”」

    The Group applied IFRS 16, which had not previously been adopted, from the first quarter and recognized right-of-use assets of ¥1,705 million, lease liabilities of ¥1,758 million and a ¥45 million decrease in retained earnings.
  13. FY2019-Q3RestatedAnnual report

    「The Company’s condensed quarterly consolidated financial statements are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” pursuant to Article 93 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements.」

    The quarterly consolidated financial statements continue to be prepared in accordance with IFRS.
  14. FY2019-Q2RestatedAnnual report

    「Upon applying IFRS 9 (revised July 2014), the Group changed its method of recognizing impairment of financial assets measured at amortized cost to one that recognizes an allowance for doubtful accounts using the expected credit loss model.」

    The Group continues to apply IFRS 9 and IFRS 15 and recognizes revenue using the expected credit loss model and the five-step approach.
  15. FY2019-Q1AdvancedAnnual report

    「The Group applies the following standards from the first quarter of the current consolidated accounting period: Standard: IFRS 9 (revised July 2014), Financial Instruments; Standard: IFRS 15, Revenue from Contracts with Customers.」

    From the first quarter, the Group applied IFRS 9 and IFRS 15 and transitioned to the expected credit loss model and five-step revenue recognition approach. Applying IFRS 15 resulted in an upward adjustment of ¥183 million to the opening balance of retained earnings.
  16. FY2018RestatedAnnual report

    「There was no material impact from applying IFRS 9 (revised July 2014) or IFRS 15. The impact of applying IFRS 16 is under consideration and cannot be estimated at this time.」

    The Group continues to apply IFRS, stating that IFRS 9 and IFRS 15 had no material impact while the impact of IFRS 16 remains under consideration.
  17. FY2018-Q3RestatedAnnual report

    「The Company’s condensed quarterly consolidated financial statements are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” pursuant to Article 93 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements.」

    The quarterly consolidated financial statements continue to be prepared in accordance with International Accounting Standards.
  18. FY2018-Q2RestatedAnnual report

    「The Company’s condensed quarterly consolidated financial statements are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” pursuant to Article 93 of the Cabinet Office Ordinance No. 64 of 2007, as they meet the requirements set out in Article 1-2 of that ordinance concerning the terminology, format and preparation methods for quarterly consolidated financial statements.」

    The quarterly consolidated financial statements continue to be prepared in accordance with International Accounting Standards.
  19. FY2018-Q1RestatedAnnual report

    「The Group’s condensed quarterly consolidated financial statements are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting,” pursuant to Article 93 of the Cabinet Office Ordinance No. 64 of 2007, as they meet the requirements set out in Article 1-2 of that ordinance concerning the terminology, format and preparation methods for quarterly consolidated financial statements.」

    The quarterly consolidated financial statements continue to be prepared in accordance with International Accounting Standards.
  20. FY2017RestatedAnnual report

    「The Group prepares its financial statements under IFRS, but the future adoption of or changes to accounting standards, tax systems and other requirements may affect the Group’s financial position and operating results. The impact of applying IFRS 9 (revised July 2014), IFRS 15 and IFRS 16 is under consideration and cannot be estimated at this time.」

    The Group continues to apply IFRS and states that it is assessing the impact of IFRS 9, IFRS 15 and IFRS 16, in addition to the risk of future changes to the standards.
  21. FY2017-Q3RestatedAnnual report

    「The Group applies International Financial Reporting Standards (IFRS).」

    The Group continues to apply IFRS.
  22. FY2017-Q2RestatedAnnual report

    「The Group applies International Financial Reporting Standards (IFRS).」

    The Group continues to apply IFRS.
  23. FY2017-Q1RestatedAnnual report

    「The Group applies International Financial Reporting Standards (IFRS).」

    The Group continues to apply IFRS.
  24. FY2016First statedAnnual report

    「The Group prepares its financial statements under the voluntary adoption of International Financial Reporting Standards (IFRS), but the future adoption of or changes to accounting standards, tax systems and other requirements may affect the Group’s financial position and operating results.」

    While voluntarily adopting IFRS, the Group discloses the risk of the impact of future changes to accounting standards and tax systems.
Moved together

"Capturing growth opportunities from LTE and LTE-Advanced to 5G and IoT" moved the same way as this thread, in the same document, in 3 of its 24 moves.

3222★1234
  1. ★This thread
  2. 1Capturing growth opportunities from LTE and LTE-Advanced to 5G and IoT3×
  3. 2Participation in standardization activities related to 4G, 5G and IoT2×
  4. 3Improvement in Consolidated Operating Profit and Profit Attributable to Owners of the Parent2×
  5. 4Consolidated payout ratio of at least 30% and focus on DOE2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Anritsu's next results are scheduled for 2026-10-29. Read the earnings preview
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