Application of IFRS 9, IFRS 15 and other standards
First written in FY2019-Q1. 2 of 4 entries say "Restated". Latest entry: FY2020-Q1.
The whole theme swung hardest in 2020: 2 of 22 companies on the "Worse" side.
5 other companies' latest entry also says "Other".
- FY2020-Q1Initial adoption of IFRS 16Annual report
「The Group has applied IFRS 16 “Leases” from 1 December 2019.」
In addition to IFRS 9, IFRS 15 and IAS 40, which had previously been applied, IFRS 16 “Leases” was applied from 1 December 2019. As of the date of initial application, lease liabilities of ¥1,234.639 million and right-of-use assets of ¥1,206.799 million were recognized. - FY2019-Q3RestatedAnnual report
「The Group has applied the following standards from the first quarter: IFRS 9 “Financial Instruments,” IFRS 15 “Revenue from Contracts with Customers,” and IAS 40 “Investment Property.” The application of these standards has had no material impact on the condensed quarterly consolidated financial statements.」
The accounting policy applying IFRS 9, IFRS 15 and IAS 40 from the first quarter, with no material impact on the financial statements, is reiterated. - FY2019-Q2RestatedAnnual report
「The Group has applied the following standards from the first quarter: IFRS 9 “Financial Instruments,” IFRS 15 “Revenue from Contracts with Customers,” and IAS 40 “Investment Property.” The application of these standards has had no material impact on the condensed quarterly consolidated financial statements.」
The accounting policy applying IFRS 9, IFRS 15 and IAS 40 from the first quarter, with no material impact on the financial statements, is reiterated. - FY2019-Q1First statedAnnual report
「The Group has applied the following standards from the first quarter of the current fiscal year: IFRS 9 “Financial Instruments,” IFRS 15 “Revenue from Contracts with Customers,” and IAS 40 “Investment Property.” The application of these standards has had no material impact on the condensed quarterly consolidated financial statements.」
It is stated that IFRS 9, IFRS 15 and IAS 40 were applied from the first quarter, with no material impact on the financial statements.