Komori
Teac (6803) · InitiativeRestated

Transition to the Preparation of Consolidated Financial Statements under IFRS

First written in FY2016. 9 of 12 entries say "Restated". Latest entry: 2026-06-01.

12entries
11years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseAdvancedFY2019-Q1 – FY2020-Q1RestatedFY2021 – 2026-06-012016: 120162017: 120172018: 120182019: 120192020: 020202021: 320212022: 220222023: 220232024: 020242025: 020252026: 12026
Same theme, other companies
Enhancing Financial Information Comparability and Financing Through IFRS AdoptionA theme 150 companies write about · 0 as a headwind · 139 as a tailwind

78 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 150 companies compared. The sentences above are computed from all 150.
Full recordFilings, disclosures and news, newest first
  1. 2026-06-01RestatedGeneral Meetings of Shareholders

    「The consolidated financial statements of the company and its subsidiaries, together the Group, are prepared in accordance with International Financial Reporting Standards, or IFRS, pursuant to Article 120, paragraph 1 of the Ordinance on Company Accounting.」

    The company reconfirmed its policy of preparing consolidated financial statements in accordance with IFRS.
  2. FY2024-Q2RestatedAnnual report

    「The Group’s condensed quarterly consolidated financial statements have been prepared in accordance with IAS 34. Because they do not include all the information required for annual consolidated financial statements, they should be used together with the consolidated financial statements for the previous consolidated fiscal year.」

    The Company continued to prepare condensed quarterly consolidated financial statements in accordance with IAS 34.
  3. FY2023-Q3RestatedAnnual report

    「The Group’s condensed quarterly consolidated financial statements have been prepared in accordance with IAS 34. Because they do not include all the information required for annual consolidated financial statements, they should be used together with the consolidated financial statements for the previous consolidated fiscal year.」

    The Company continued to prepare condensed quarterly consolidated financial statements in accordance with IAS 34.
  4. FY2023-Q2RestatedAnnual report

    「The Group’s condensed quarterly consolidated financial statements have been prepared in accordance with IAS 34. Because they do not include all the information required for annual consolidated financial statements, they should be used together with the consolidated financial statements for the previous consolidated fiscal year.」

    The Company continued to prepare condensed quarterly consolidated financial statements in accordance with IAS 34.
  5. FY2022-Q3RestatedAnnual report

    「The Company’s condensed quarterly consolidated financial statements have been prepared in accordance with IAS 34. Because they do not include all the information required for annual consolidated financial statements, they should be used together with the consolidated financial statements for the previous fiscal year.」

    The Company continued to prepare condensed quarterly consolidated financial statements in accordance with IAS 34.
  6. FY2022-Q2RestatedAnnual report

    「The Company’s condensed quarterly consolidated financial statements have been prepared in accordance with IAS 34. Because they do not include all the information required for annual consolidated financial statements, they should be used together with the consolidated financial statements for the previous fiscal year.」

    The Company continued to prepare condensed quarterly consolidated financial statements in accordance with IAS 34.
  7. FY2022-Q1RestatedAnnual report

    「The Company’s condensed quarterly consolidated financial statements have been prepared in accordance with IAS 34. Because they do not include all the information required for annual consolidated financial statements, they should be used together with the consolidated financial statements for the previous fiscal year.」

    The Company continued to prepare quarterly consolidated financial statements in accordance with IFRS.
  8. FY2021RestatedAnnual report

    「The Company’s consolidated financial statements are prepared in accordance with International Accounting Standards, hereinafter referred to as “IFRS,” pursuant to Article 93 of the Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements.」

    The Company continued to prepare consolidated financial statements in accordance with IFRS.
  9. FY2020-Q1AdvancedAnnual report

    「The Group has applied IFRS 16, “Leases” (issued in January 2016), from the first quarter consolidated accounting period.」

    The Company applied IFRS 16 from the current first quarter and recognized right-of-use assets and lease liabilities of ¥1,016 million on 1 April 2019.
  10. FY2019-Q1AdvancedAnnual report

    「The Group has applied IFRS 9, “Financial Instruments” (revised in July 2014), from the current first quarter consolidated accounting period. In applying IFRS 9, the previous consolidated fiscal year was not restated under the transitional provisions of IFRS 9 and is instead based on IAS 39, “Financial Instruments: Recognition and Measurement.”」

    In addition to continuing to prepare financial statements in accordance with existing IFRS requirements, the Company applied IFRS 9 from the current first quarter. It also applied IFRS 15 and introduced the five-step model for revenue recognition.
  11. FY2017RestatedAnnual report

    「The Company’s consolidated financial statements are prepared in accordance with International Accounting Standards, hereinafter referred to as “IFRS,” pursuant to Article 93 of the Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements.」

    The Company continued to prepare consolidated financial statements in accordance with IFRS.
  12. FY2016AchievedAnnual report

    「The Group has applied IFRS from the current consolidated fiscal year, from 1 April 2015 to 31 March 2016. The annual consolidated financial statements for the current consolidated fiscal year are the first consolidated financial statements prepared in accordance with IFRS.」

    The transition date was 1 April 2014, and IFRS was applied from the fiscal year ending March 2016.
Moved together

"Launch of New High-Value-Added, High-Performance Audio and Information Equipment Products" moved the same way as this thread, in the same document, in 2 of its 12 moves.

222★123
  1. ★This thread
  2. 1Launch of New High-Value-Added, High-Performance Audio and Information Equipment Products2×
  3. 2Enhancing Brand Value through Product Category Review and Stronger Marketing2×
  4. 3Improving the Earnings Structure by Withdrawing from Low-Priced Products and Offering Voluntary Early Retirement2×

★ 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
No upcoming earnings preview for Teac yet. It last moved in the General Meetings of Shareholders of 2026-06-01: "Restated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Transition to the Preparation of Consolidated Financial Statements under IFRS | TEAC CORPORATION (6803) | Komori