First-Time Adoption of IFRS and Consolidated Disclosures under International Standards
First written in FY2018. 2 of 5 entries say "Restated". Latest entry: FY2020-Q2.
89 other companies' latest entry also says "Restated".
- FY2020-Q2RestatedAnnual report
「The group has applied the following standard from the first quarter of the consolidated fiscal year: Standard: IFRS 16 Leases.」
The company continued applying IFRS 16, which began in the first quarter of the previous fiscal year, and recognized right-of-use assets of ¥345 million and lease liabilities at the end of the second quarter of the current fiscal year. - FY2020-Q1AdvancedAnnual report
「The group has applied IFRS 16, "Leases" (issued in January 2016, hereinafter referred to as "IFRS 16"), from the first quarter of the current consolidated fiscal year.」
The company began applying IFRS 16 from the first quarter of fiscal 2019, earlier than the previous year's planned schedule, and recognized right-of-use assets of ¥358 million and lease liabilities. - FY2019AdvancedAnnual report
「As a major impact of applying this standard on the group's consolidated financial statements, total assets and total liabilities on the consolidated statement of financial position as of 1 April 2019 are estimated to increase by ¥363 million each.」
The company planned to apply IFRS 16 from the fiscal year ending March 2020 and estimated that assets and liabilities as of 1 April 2019 would each increase by ¥363 million. - FY2019-Q1RestatedAnnual report
「The Group's condensed quarterly consolidated financial statements have been prepared in accordance with International Accounting Standard 34, Interim Financial Reporting, pursuant to Article 93 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007).」
The company continues to disclose quarterly consolidated financial statements prepared in accordance with IFRS. - FY2018First statedAnnual report
「The group has disclosed consolidated financial statements in accordance with IFRS from the consolidated fiscal year ended 31 March 2018. Its most recent consolidated financial statements prepared in accordance with Japanese GAAP were for the consolidated fiscal year ended 31 March 2017, and the date of transition to IFRS was 1 April 2016.」
The company first applied IFRS from the fiscal year ended March 2018 and transitioned to consolidated reporting based on international standards, including comparative information and reconciliation statements, with 1 April 2016 as the date of transition. It also early adopted IFRS 9 and IFRS 15.