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F.C.C. (7296) · PolicyRestated

Initial Application of IFRS 9 and IFRS 15

First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2020-Q2.

5entries
2years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY2020-Q22018: 220182019: 32019
Same theme, other companies
Application of Multiple IFRS Standards, Including IFRS 15, by Overseas Consolidated SubsidiariesA theme 68 companies write about · 5 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2020: 2 of 22 companies on the "Worse" side.

41 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 68 companies compared. The sentences above are computed from all 68.
Full recordFilings, disclosures and news, newest first
  1. FY2020-Q2RestatedAnnual report

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

    The application of IFRS 16, planned in the previous fiscal year and started in the current first quarter, continued in the second quarter.
  2. FY2019RestatedAnnual report

    「From the current consolidated fiscal year, the Group has applied IFRS 9 “Financial Instruments.”」

    The application of IFRS 9 and IFRS 15 continued in the current fiscal year.
  3. FY2019-Q3RestatedAnnual report

    「From the first quarter of the consolidated fiscal year, the Group has applied IFRS 9 “Financial Instruments” and IFRS 15 “Revenue from Contracts with Customers.”」

    The application of IFRS 9 and IFRS 15 continued in the third quarter. Applying IFRS 15 reduced the opening balance of retained earnings for the cumulative third-quarter period by ¥37 million, revenue by ¥350 million, and income tax expense by ¥104 million, as disclosed.
  4. FY2019-Q2RestatedAnnual report

    「From the first quarter of the consolidated fiscal year, the Group has applied IFRS 9 “Financial Instruments” and IFRS 15 “Revenue from Contracts with Customers.”」

    The application of IFRS 9 and IFRS 15 continued in the second quarter. For the cumulative period, the application of IFRS 15 reduced the opening balance of retained earnings by ¥37 million, revenue by ¥274 million, and income tax expense by ¥82 million, as disclosed.
  5. FY2019-Q1First statedAnnual report

    「From the first quarter of the consolidated fiscal year, the Group has applied IFRS 9 “Financial Instruments” and IFRS 15 “Revenue from Contracts with Customers.”」

    IFRS 9 and IFRS 15 were applied from the first quarter of the consolidated fiscal year beginning 1 April 2018. Applying IFRS 15 reduced the opening balance of retained earnings by ¥37 million, revenue for the cumulative first-quarter period by ¥136 million, and income tax expense by ¥40 million. The impact of IFRS 9 on the consolidated financial statements was stated to be immaterial.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

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F.C.C.'s next results are scheduled for 2026-11-04. Read the earnings preview
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Initial Application of IFRS 9 and IFRS 15 | F.C.C.CO.,LTD. (7296) | Komori