Application of IFRS 9 and IFRS 15 by Overseas Consolidated Subsidiaries
First written in FY2019-Q3. 1 of 2 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2020: 2 of 22 companies on the "Worse" side.
41 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The overseas consolidated subsidiaries outside the United States have applied IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers) from the current consolidated fiscal year. The company states that the impact of applying these accounting standards on the consolidated financial statements is immaterial.」
The overseas consolidated subsidiaries outside the United States applied IFRS 9 and IFRS 15, and disclosed for the full fiscal year that the impact on the consolidated financial statements was immaterial. - FY2019-Q3First statedAnnual report
「The overseas consolidated subsidiaries outside the United States have applied IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers) from the first quarter of the consolidated fiscal year. The company states that the impact of applying these accounting standards on the quarterly consolidated financial statements is immaterial.」
The overseas consolidated subsidiaries outside the United States applied IFRS 9 and IFRS 15 from the first quarter, and disclosed that the impact on the financial statements was immaterial.