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Kyb (7242) · PolicyRestated

Transition to IFRS and Development of Group Accounting Policies

First written in FY2016. 12 of 17 entries say "Restated". Latest entry: FY2025-H1.

17entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2018-Q3AdvancedFY2019 – FY2020-Q1RestatedFY2022-Q1 – FY2025-H12016: 320162017: 420172018: 220182019: 320192020: 020202021: 120212022: 220222023: 120232024: 12024
Same theme, other companies
Ongoing Interim Disclosure Based on IFRS and IAS 34A theme 22 companies write about · 0 as a headwind · 17 as a tailwind

20 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 22 companies compared. The sentences above are computed from all 22.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1RestatedAnnual report

    「The Group’s condensed interim consolidated financial statements are prepared in accordance with IAS 34 pursuant to Article 312, as the Group meets all the requirements for a “Specified Company under Designated International Accounting Standards” under Article 1-2, item 2 of the Regulation on Consolidated Financial Statements.」

    The Company continues to prepare interim consolidated financial statements in accordance with IFRS and IAS 34.
  2. FY2023-Q3RestatedAnnual report

    「The Group’s condensed quarterly consolidated financial statements are prepared in accordance with IAS 34 pursuant to Article 93, as the Group meets all the requirements for a “Specified Company under Designated International Accounting Standards” under Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements.」

    Continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS and IAS 34.
  3. FY2023-Q1RestatedAnnual report

    「The Group’s condensed quarterly consolidated financial statements are prepared in accordance with IAS 34 pursuant to Article 93, as the Group meets all the requirements for a “Specified Company under Designated International Accounting Standards” under Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements.」

    Continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS and IAS 34.
  4. FY2022-Q3RestatedAnnual report

    「The Group’s condensed quarterly consolidated financial statements are prepared in accordance with IAS 34 pursuant to Article 93, as the Group meets all the requirements for a “Specified Company under Designated International Accounting Standards” under Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements.」

    The company continues to prepare condensed quarterly consolidated financial statements under IFRS and IAS 34.
  5. FY2022-Q1RestatedAnnual report

    「The Group’s condensed quarterly consolidated financial statements are prepared in accordance with IAS 34 pursuant to Article 93, as the Group meets all the requirements for a “Specified Company under Designated International Accounting Standards” under Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements.」

    The company continues to prepare condensed quarterly consolidated financial statements under IFRS and IAS 34.
  6. FY2020-Q1AdvancedAnnual report

    「The Group has applied IFRS 16, “Leases,” from the first quarter of the current consolidated fiscal year.」

    The Company began applying IFRS 16 on 1 April 2019, rather than in the previous fiscal year as originally scheduled. On the date of initial application, total assets, including right-of-use assets, increased by ¥23,086 million, total liabilities increased by ¥23,237 million, and total equity decreased by ¥150 million.
  7. FY2019AdvancedAnnual report

    「The principal expected impact of applying this standard on the Group’s consolidated financial statements is that, as of 1 April 2019, right-of-use assets and lease liabilities on the consolidated statement of financial position are each expected to increase by approximately ¥23 billion.」

    Following the application of IFRS 15, the Company has provided details on the timing of applying IFRS 16 from fiscal 2019, the expected approximately ¥23 billion increases in right-of-use assets and lease liabilities, and the impact on cash flows.
  8. FY2019-Q3RestatedAnnual report

    「The Group has applied IFRS 15, Revenue from Contracts with Customers, from the first quarter of the consolidated fiscal year.」

    The Company continues to apply IFRS 15. IFRS 16 is scheduled to be applied from fiscal 2019, and its impact remains under consideration.
  9. FY2019-Q1AdvancedAnnual report

    「Our group has applied IFRS 15, “Revenue from Contracts with Customers,” from the first quarter of the current consolidated fiscal year.」

    The Company applied IFRS 15, as previously scheduled, from the first quarter of the fiscal year ending March 2019. IFRS 16 is scheduled to be applied from fiscal 2019.
  10. FY2018-Q3RestatedAnnual report

    「The Group has adopted IFRS 9, Financial Instruments (revised in July 2014), early.」

    The Company continues to prepare quarterly financial statements under IFRS and apply IFRS 9 early. IFRS 15 is scheduled to be applied from the fiscal year ending March 2019, and IFRS 16 from the fiscal year ending March 2020; the impact remains under consideration.
  11. FY2018-Q2RestatedAnnual report

    「The Group has adopted IFRS 9, Financial Instruments (revised in July 2014), early.」

    The Company continues to prepare quarterly financial statements under IFRS and apply IFRS 9 early. IFRS 15 is scheduled to be applied from the fiscal year ending March 2019, and IFRS 16 from the fiscal year ending March 2020; the impact remains under consideration.
  12. FY2018-Q1Addition of the timing for applying the new standardsAnnual report

    「The impact of applying these standards is still under consideration and cannot be estimated at this time.」

    The Company continues to prepare quarterly financial statements under IFRS and has disclosed the early adoption of IFRS 9, while planning to apply IFRS 15 from the fiscal year ending March 2019 and IFRS 16 from the fiscal year ending March 2020; the impact remains under consideration.
  13. FY2017RestatedAnnual report

    「The Group’s consolidated financial statements are prepared in accordance with International Financial Reporting Standards (hereinafter, “IFRS”), pursuant to Article 93 of the Regulation on Consolidated Financial Statements.」

    The Company continues to prepare consolidated financial statements under IFRS and maintain IFRS-compliant group accounting policies and in-house study sessions.
  14. FY2017-Q3RestatedAnnual report

    「From the 94th fiscal year, the Company has prepared consolidated financial statements in accordance with International Financial Reporting Standards (hereinafter, “IFRS”).」

    The company continues to prepare consolidated financial statements in accordance with IFRS.
  15. FY2017-Q2RestatedAnnual report

    「From the 94th fiscal year, the Company has prepared consolidated financial statements in accordance with International Financial Reporting Standards (hereinafter, “IFRS”).」

    The company continues to prepare consolidated financial statements in accordance with IFRS.
  16. FY2017-Q1RestatedAnnual report

    「From the 94th fiscal year, the Company has prepared consolidated financial statements in accordance with International Financial Reporting Standards (hereinafter, “IFRS”).」

    The company continues to prepare consolidated financial statements in accordance with IFRS.
  17. FY2016First statedAnnual report

    「From the current consolidated fiscal year, the Group has prepared consolidated financial statements in accordance with IFRS.」

    With 1 April 2014 as the transition date, the Company began preparing IFRS consolidated financial statements from the fiscal year ending March 2016. The disclosure also covers IFRS-compliant group accounting policies and in-house study sessions.
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Transition to IFRS and Development of Group Accounting Policies | KYB Corporation (7242) | Komori