Preparation for the Adoption of IFRS 18, “Presentation and Disclosure in Financial Statements”
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
15 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「IFRS 18 Presentation and Disclosure in Financial Statements; 1 January 2027; fiscal year ending March 2028. A new standard that replaces IAS 1, the current accounting standard governing presentation and disclosure in financial statements.」
The Company continues its previous disclosure that it plans to apply IFRS 18 in the fiscal year ending March 2028 and is assessing its impact. - FY2025-H1First statedAnnual report
「IFRS 18 Presentation and Disclosure in Financial Statements; 1 January 2027; fiscal year ending March 2028. A new standard that replaces IAS 1, the current accounting standard governing presentation and disclosure in financial statements. It introduces new requirements for the presentation and disclosure of financial performance in the statement of profit or loss. IAS 7, "Statement of Cash Flows," has also been revised, among other changes.」
The Company disclosed that IFRS 18 will be mandatory for fiscal years beginning on or after 1 January 2027 and that the Group plans to apply it in the fiscal year ending March 2028. The impact on the Group is currently being assessed.