Adoption of IFRS 9, IFRS 15 and IFRS 16
First written in FY2017. 9 of 17 entries say "Restated". Latest entry: FY2027-H1.
The whole theme swung hardest in 2025: 7 of 74 companies on the "Worse" side.
41 other companies' latest entry also says "Restated".
- FY2027-H1RestatedAnnual report
「IFRS 18, Presentation and Disclosure in Financial Statements; 1 January 2027; fiscal year ending March 2028; a new standard replacing IAS 1, the current accounting standard governing presentation and disclosure in financial statements」
The Company has continued to disclose the mandatory application of IFRS 18 for fiscal years beginning on or after 1 January 2027 and its planned application from the fiscal year ending March 2028. - FY2026RestatedAnnual report
「IFRS 18, Presentation and Disclosure in Financial Statements; 1 January 2027; fiscal year ending March 2028; a new standard replacing IAS 1, the current accounting standard governing presentation and disclosure in financial statements」
The Company has continued to disclose its policy for IFRS 18: mandatory application for fiscal years beginning on or after 1 January 2027, planned application from the fiscal year ending March 2028, and impact under consideration. - FY2026-H1RestatedAnnual report
「IFRS 18, Presentation and Disclosure in Financial Statements; 1 January 2027; fiscal year ending March 2028; a new standard replacing IAS 1, the current accounting standard governing presentation and disclosure in financial statements」
The Company has continued to disclose its policy for IFRS 18: mandatory application for fiscal years beginning on or after 1 January 2027, planned application from the fiscal year ending March 2028, and impact under consideration. - FY2025RestatedAnnual report
「IFRS 18, Presentation and Disclosure in Financial Statements; 1 January 2027; fiscal year ending March 2028」
The Company has continued to disclose its policy for IFRS 18: mandatory application for fiscal years beginning on or after 1 January 2027, planned application from the fiscal year ending March 2028, and impact under consideration. - FY2025-H1RestatedAnnual report
「IFRS 18, Presentation and Disclosure in Financial Statements; 1 January 2027; fiscal year ending March 2028; a new standard replacing IAS 1, the current accounting standard governing presentation and disclosure in financial statements」
The Company has continued to disclose its policy for IFRS 18: mandatory application for fiscal years beginning on or after 1 January 2027, planned application from the fiscal year ending March 2028, and impact under consideration. - FY2024Added planned response to IFRS 18Annual report
「IFRS 18, Presentation and Disclosure in Financial Statements; 1 January 2027; fiscal year ending March 2028; a new standard replacing IAS 1, the current accounting standard governing presentation and disclosure in financial statements」
In addition to the previous responses to IFRS 9, IFRS 15, IFRS 16 and IAS 12, the Company disclosed the mandatory application date, the Group's planned application date and the fact that the impact of IFRS 18 was under consideration. - FY2024-Q3RestatedAnnual report
「The Group has applied IAS 12, Income Taxes, as amended in May 2021, including Deferred Tax related to Assets and Liabilities arising from a Single Transaction, from the cumulative first-quarter period.」
The Group continued applying the amendments to IAS 12, which were first applied in the previous fiscal year, in the third quarter. - FY2024-Q2RestatedAnnual report
「The Group has applied IAS 12, Income Taxes, as amended in May 2021, including Deferred Tax related to Assets and Liabilities arising from a Single Transaction, from the cumulative first-quarter period.」
The Group continued applying the amendments to IAS 12, which were first applied in the previous fiscal year, in the second quarter. - FY2024-Q1AdvancedAnnual report
「The Company has applied IAS 12, Income Taxes, as amended in May 2021, from the cumulative first-quarter period of the 83rd fiscal year.」
The Company began applying the amendments to IAS 12, whose impact had been under consideration in the previous fiscal year, from the first quarter of the 83rd fiscal year. - FY2023Added consideration of the amendments to IAS 12Annual report
「The mandatory application date for the amendments to IAS 12 is fiscal years beginning on or after 1 January 2023. For the Group, the amendments will apply from the consolidated fiscal year beginning 1 April 2023. The impact of the amendments to this standard on the Group is under consideration and cannot be estimated at this time.」
In addition to the previous responses to IFRS 9, IFRS 15 and IFRS 16, the Company stated that the amendments to IAS 12 would apply from 1 April 2023 and that their impact was under consideration. - FY2020-Q3RestatedAnnual report
「In applying IFRS 16, the Group uses the following practical expedients.」
The Company continued applying IFRS 16 and disclosed practical expedients, including exemptions for short-term and low-value leases and the use of a single discount rate. - FY2020-Q1AdvancedAnnual report
「The Group has applied IFRS 16, Leases, from the first quarter of the current consolidated fiscal year. As a result, on the date of initial application, the Group additionally recognized right-of-use assets of ¥1,207 million, included in property, plant and equipment on the consolidated statement of financial position, and lease liabilities of ¥1,240 million.」
Application of IFRS 16 began on 1 April 2019, and the Company additionally recognized right-of-use assets of ¥1,207 million and lease liabilities of ¥1,240 million. - FY2019AdvancedAnnual report
「The impact of applying IFRS 16 on assets and liabilities as of 1 April 2019 is expected to be an increase of approximately ¥1.2 billion in each case. No material impact on the consolidated statement of comprehensive income or the consolidated statement of cash flows is expected.」
In addition to continuing to apply IFRS 9 and IFRS 15, the Company determined how IFRS 16 would be applied from 1 April 2019 and disclosed that assets and liabilities were each expected to increase by approximately ¥1.2 billion. - FY2019-Q3RestatedAnnual report
「The Group began applying IFRS 9 and IFRS 15 from the first quarter of the consolidated fiscal year.」
The Company reconfirmed the continued application of IFRS 9 and IFRS 15 and stated that neither standard had a material impact on the condensed quarterly consolidated financial statements. - FY2019-Q1AdvancedAnnual report
「In addition, the application of IFRS 9 has no material impact on the Group's condensed quarterly consolidated financial statements. The application of IFRS 15 also has no material impact on the Group's condensed quarterly consolidated financial statements.」
The Company began applying IFRS 9 and IFRS 15 from the first quarter of the current fiscal year, stating that neither had a material impact on the condensed quarterly consolidated financial statements. This filing contains no mention of IFRS 16. - FY2018AdvancedAnnual report
「IFRS 9 will be applied from the consolidated fiscal year beginning 1 April 2018. We have determined that the amendments to this standard will not have a material impact on the Group. IFRS 15 will be applied from the consolidated fiscal year beginning 1 April 2018. We have determined that the amendments to this standard will not have a material impact on the Group. IFRS 16 will be applied from the consolidated fiscal year beginning 1 April 2019. The impact of the amendments to this standard on the Group is under consideration and cannot be estimated at this time.」
The Company determined that IFRS 9 and IFRS 15 would not have a material impact, while the impact of IFRS 16 remained under consideration. - FY2017First statedAnnual report
「IFRS 9 will be applied from the consolidated fiscal year beginning 1 April 2018. The impact of the amendments to this standard on the Group is under consideration and cannot be estimated at this time. IFRS 15 will be applied from the consolidated fiscal year beginning 1 April 2018. The impact of the amendments to this standard on the Group is under consideration and cannot be estimated at this time. IFRS 16 will be applied from the consolidated fiscal year beginning 1 April 2019. The impact of the amendments to this standard on the Group is under consideration and cannot be estimated at this time.」
For IFRS 9, IFRS 15 and IFRS 16, which had not yet been applied, the Company disclosed for the first time the fiscal years in which application would begin and that their impact was under consideration.