First-Time Adoption of IFRS
First written in FY2017-Q1. 20 of 29 entries say "Restated". Latest entry: FY2026.
24 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Group has applied the following standards from the current consolidated fiscal year.」
The Group applied the amended standard for IAS 21 from the current consolidated fiscal year and disclosed that it had no impact on the financial statements. The Group has continued its IFRS-based accounting and disclosures. - 2026-05-08RestatedResults
「To improve the international comparability of financial information in the capital markets, our Group has applied International Financial Reporting Standards (IFRS) since the first quarter of the fiscal year ended March 2017.」
The company continues to apply IFRS. - FY2026-H1AdvancedAnnual report
「The Group has applied the following standards from the current interim consolidated accounting period.」
The Group applied the amended standard for IAS 21, “The Effects of Changes in Foreign Exchange Rates,” from the current interim consolidated accounting period. It states that the amendment had no impact on the financial statements. - FY2024-Q1AdvancedAnnual report
「Beginning with the first-quarter consolidated accounting period, the group has applied the following standards.」
The Group applied new and amended standards, including IAS 1, IAS 8 and IAS 12, from the first quarter. It states that they had no impact on the condensed consolidated quarterly financial statements. - FY2023RestatedAnnual report
「The Company's consolidated financial statements are prepared in accordance with IFRS because it meets the requirements for a “Specified Company Applying Designated International Accounting Standards.”」
The Group has continued preparing IFRS-compliant consolidated financial statements and operating under Group accounting policies and accounting guidelines in accordance with IFRS. - FY2023-Q3RestatedAnnual report
「As our group's condensed quarterly consolidated financial statements meet the requirements for a company specified in Article 1-2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」
The preparation of quarterly consolidated financial statements in accordance with IFRS and IAS 34 remains in place. - FY2023-Q2RestatedAnnual report
「The Company's condensed consolidated quarterly financial statements are prepared in accordance with IAS 34 pursuant to Article 93 because the Company meets the requirements for a “Specified Company Applying Designated International Accounting Standards” set out in Article 1-2 of the Regulation on Consolidated Quarterly Financial Statements.」
The preparation of quarterly consolidated financial statements in accordance with IFRS and IAS 34 remains in place. - FY2023-Q1AdvancedAnnual report
「Beginning with the first-quarter consolidated accounting period, the group has applied the following standards.」
The Group applied new and amended standards, including IAS 16, IAS 37, IFRS 3 and IFRS 9, from the first quarter. It states that they had no impact on the condensed consolidated quarterly financial statements. - FY2022RestatedAnnual report
「The Company's consolidated financial statements are prepared in accordance with IFRS because it meets the requirements for a “Specified Company Applying Designated International Accounting Standards.”」
The Group has continued preparing IFRS-compliant consolidated financial statements and operating under Group accounting policies and accounting guidelines. - FY2022-Q3RestatedAnnual report
「The Group continued applying the practical expedient under IFRS 16 for COVID-19-related rent concessions, disclosing a cumulative impact of ¥526 million on pretax quarterly profit.」
The Group continued applying the practical expedient under IFRS 16 for COVID-19-related rent concessions and disclosed its cumulative impact on pretax quarterly profit of ¥526 million. - FY2022-Q2RestatedAnnual report
「The Group has applied the relevant standard from the current consolidated fiscal year. The application of the standard had no impact on the condensed consolidated quarterly financial statements. Application of this practical expedient reduced pretax quarterly profit for the cumulative second quarter by ¥338 million.」
The Group has continued applying the IFRS amendments related to interest rate benchmark reform and the practical expedient for COVID-19-related rent concessions. It disclosed that the latter reduced pretax quarterly profit by ¥338 million. - FY2022-Q1AdvancedAnnual report
「Beginning with the first-quarter consolidated accounting period, the group has applied the following standards.」
The Group applied amendments to IFRS 7, IFRS 9 and IFRS 16 related to interest rate benchmark reform and continued applying the practical expedient for COVID-19-related rent concessions. The latter increased pretax quarterly profit for the first quarter by ¥114 million. - FY2021RestatedAnnual report
「Application of this practical expedient reduced the pretax loss for the current consolidated fiscal year by ¥1,244 million.」
The Group continued applying the practical expedient under IFRS 16 for COVID-19-related rent concessions and disclosed its impact on the full-year pretax loss. - FY2021-Q3RestatedAnnual report
「Application of this practical expedient reduced the pretax quarterly loss for the cumulative third quarter by ¥877 million.」
The Group continued applying the practical expedient under IFRS 16 for COVID-19-related rent concessions, disclosing that it reduced the pretax quarterly loss for the cumulative third quarter by ¥877 million. - FY2021-Q2RestatedAnnual report
「Application of this practical expedient reduced the pretax quarterly loss for the cumulative second quarter by ¥739 million.」
The Group continued applying the practical expedient under IFRS 16 for COVID-19-related rent concessions, disclosing that it reduced the pretax quarterly loss for the cumulative second quarter by ¥739 million. - FY2021-Q1AdvancedAnnual report
「Beginning with the first-quarter consolidated accounting period, the group has applied the following standards.」
The Group applied amendments to IFRS 3, IAS 1 and IAS 8, and IFRS 7 and IFRS 9, and also applied the practical expedient for COVID-19-related rent concessions under IFRS 16. The latter reduced the pretax quarterly loss for the first quarter by ¥424 million. - FY2020-Q3AdvancedAnnual report
「The Group has applied IFRIC 23, “Uncertainty over Income Tax Treatments,” from the current consolidated fiscal year. The application of this standard had no impact on the condensed consolidated quarterly financial statements.」
In addition to the continued application of IFRS 16, the Group applied IFRIC 23 from the current consolidated fiscal year. It states that the standard had no impact on the financial statements. - FY2020-Q2RestatedAnnual report
「From the current fiscal year, the Group has applied IFRS 16, “Leases” (hereinafter, “IFRS 16”).」
The Group has continued applying IFRS 16 from the previous quarter. It has adopted the method of recognizing right-of-use assets and lease liabilities and recording the cumulative effect as an adjustment to the opening balance of retained earnings. - FY2020-Q1AdvancedAnnual report
「The Group has applied IFRS 16, “Leases,” from the first quarter of the current consolidated fiscal year.」
The Group actually began applying IFRS 16 from the first quarter of the current consolidated fiscal year, as planned from the fiscal year ending March 2020 in the previous fiscal year. At the start of application, it recognized right-of-use assets of ¥28,574 million and lease liabilities of ¥35,691 million, among other items. - FY2019RestatedAnnual report
「The Group plans to apply IFRS 16, “Leases,” and, in accordance with its transitional provisions, adopt the method of reflecting the cumulative effect of past periods at the beginning of the first fiscal year of application.」
The Group has continued its IFRS-based disclosures and planned to apply IFRS 16 from the fiscal year ending March 2020. - FY2019-Q3RestatedAnnual report
「The Group has applied IFRS 15 from the current consolidated fiscal year. Revenue is recognized based on the following five-step approach upon application of IFRS 15.」
The Group has continued applying IFRS 15 using the five steps of identifying contracts, identifying performance obligations, determining and allocating the transaction price, and recognizing revenue when performance obligations are satisfied. - FY2019-Q2AdvancedAnnual report
「The Group has applied IFRS 15 from the current consolidated fiscal year. Revenue is recognized based on the following five-step approach upon application of IFRS 15.」
The Group began applying IFRS 15 in the current consolidated fiscal year, as planned for the previous fiscal year, and presented the five steps of identifying contracts, identifying performance obligations, determining and allocating the transaction price, and recognizing revenue when performance obligations are satisfied. - FY2018RestatedAnnual report
「As our group's condensed quarterly consolidated financial statements meet the requirements for a company specified in Article 1-2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」
The Group has continued preparing disclosures and financial statements based on IFRS. It planned to apply IFRS 15 from the fiscal year ending March 2019 and IFRS 16 from the fiscal year ending March 2020, as standards not yet applied. - FY2018-Q3RestatedAnnual report
「As our group's condensed quarterly consolidated financial statements meet the requirements for a company specified in Article 1-2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」
On the basis of IFRS, the Group has continued preparing condensed consolidated quarterly financial statements in accordance with IAS 34. Its early adoption of IFRS 9 is also disclosed. - FY2018-Q2RestatedAnnual report
「As our group's condensed quarterly consolidated financial statements meet the requirements for a company specified in Article 1-2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」
On the basis of IFRS, the Group has continued preparing condensed consolidated quarterly financial statements in accordance with IAS 34. Its early adoption of IFRS 9 is also disclosed. - FY2018-Q1RestatedAnnual report
「As our group's condensed quarterly consolidated financial statements meet the requirements for a company specified in Article 1-2 of the Regulation on Consolidated Financial Statements as a company applying Designated International Accounting Standards, they are prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」
On the basis of IFRS, the Group prepares consolidated quarterly financial statements in accordance with IAS 34. It has also continued its early adoption of IFRS 9. - FY2017-Q3RestatedAnnual report
「The Group has applied International Financial Reporting Standards (IFRS) from the current fiscal year. Financial figures for the cumulative third quarter of the previous fiscal year and the previous consolidated fiscal year have also been restated under IFRS for comparative analysis.」
The Group has continued applying IFRS from FY2017 and conducting comparative analysis using prior-year and year-earlier figures restated under IFRS. - FY2017-Q2RestatedAnnual report
「The Group has applied International Financial Reporting Standards (IFRS) from the current consolidated fiscal year, from 1 April 2016 to 31 March 2017, making the annual consolidated financial statements for the current consolidated fiscal year its first consolidated financial statements prepared in accordance with IFRS.」
The Group has continued its application of IFRS from FY2017, first-time adoption adjustments, and the preparation of IFRS-compliant Group accounting policies and monitoring of relevant standards. - FY2017-Q1First statedAnnual report
「The Group has applied International Financial Reporting Standards (IFRS) from the current consolidated fiscal year, from 1 April 2016 to 31 March 2017, making the annual consolidated financial statements for the current consolidated fiscal year its first consolidated financial statements prepared in accordance with IFRS.」
Since FY2016, the Group has applied IFRS and has continued to prepare Group accounting policies in accordance with IFRS and monitor relevant standards.