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Subaru (7270) · RiskRestated

Application of IFRS 18 in 2027 and Consideration of Its Impact on Financial Statements

First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2026-H1.

2entries
2years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2025-H1 – FY2026-H12024: 120242025: 12025
Same theme, other companies
Preparation for the Adoption of IFRS 18A theme 26 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.

6 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 26 companies compared. The sentences above are computed from all 26.
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  1. FY2026-H1RestatedAnnual report

    「IFRS 18 “Presentation and Disclosure in Financial Statements”; the impact of applying these standards on the condensed interim consolidated financial statements is currently under consideration.」

    IFRS 18 will apply to fiscal years beginning on or after 1 January 2027, and its impact on the financial statements remains under consideration.
  2. FY2025-H1First statedAnnual report

    「IFRS 18 “Presentation and Disclosure in Financial Statements”: IFRS 18, issued in April 2024, applies to fiscal years beginning on or after 1 January 2027. IFRS 18 replaces IAS 1 “Presentation of Financial Statements,” which will be withdrawn. …The impact of applying these standards on the condensed interim consolidated financial statements is currently under consideration.」

    For the first time, the Company disclosed that IFRS 18 will apply to fiscal years beginning on or after 1 January 2027 and that its impact on the financial statements is under consideration.
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Application of IFRS 18 in 2027 and Consideration of Its Impact on Financial Statements | SUBARU CORPORATION (7270) | Komori