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Zero (9028) · FactRestated

Initial Adoption of IFRS Consolidated Financial Statements

First written in FY2016. 19 of 20 entries say "Restated". Latest entry: FY2024-Q2.

20entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2024-Q22016: 22017: 420172018: 320182019: 320192020: 320202021: 320212022: 120222023: 020232024: 1
Same theme, other companies
Ongoing Interim Disclosure Based on IFRS and IAS 34A theme 21 companies write about · 0 as a headwind · 16 as a tailwind

19 other companies' latest entry also says "Restated".

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Showing 14 of the 21 companies compared. The sentences above are computed from all 21.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q2RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    The preparation and disclosure of condensed quarterly consolidated financial statements in accordance with IFRS IAS 34 continues.
  2. FY2022-Q3RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    The preparation and disclosure of condensed quarterly consolidated financial statements in accordance with IFRS IAS 34 continues.
  3. FY2021RestatedAnnual report

    「The Company's consolidated financial statements are prepared in accordance with International Financial Reporting Standards (IFRS).」

    The preparation and disclosure of consolidated financial statements in accordance with IFRS continues.
  4. FY2021-Q3RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    The preparation and disclosure of condensed quarterly consolidated financial statements in accordance with IFRS IAS 34 continues.
  5. FY2021-Q2RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    The preparation and disclosure of condensed quarterly consolidated financial statements in accordance with IFRS IAS 34 continues.
  6. FY2021-Q1RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    The preparation of condensed quarterly consolidated financial statements in accordance with IFRS IAS 34 continues.
  7. FY2020-Q3RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    The preparation of condensed quarterly consolidated financial statements in accordance with IFRS IAS 34 continues.
  8. FY2020-Q2RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    The preparation of condensed quarterly consolidated financial statements in accordance with IFRS IAS 34 continues.
  9. FY2020-Q1RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    The preparation and disclosure of condensed quarterly consolidated financial statements in accordance with IFRS IAS 34 continues.
  10. FY2019-Q3RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    The preparation and disclosure of condensed quarterly consolidated financial statements in accordance with IFRS IAS 34 continues.
  11. FY2019-Q2RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    The preparation of condensed quarterly consolidated financial statements in accordance with IFRS IAS 34 continues.
  12. FY2019-Q1RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    The preparation of condensed quarterly consolidated financial statements in accordance with IFRS IAS 34 continues.
  13. FY2018RestatedAnnual report

    「The Company's consolidated financial statements are prepared in accordance with International Financial Reporting Standards (IFRS).」

    The preparation and disclosure of consolidated financial statements in accordance with IFRS continues.
  14. FY2018-Q2RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    The preparation of condensed quarterly consolidated financial statements in accordance with IFRS IAS 34 continues.
  15. FY2018-Q1RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    The preparation of condensed quarterly consolidated financial statements in accordance with IFRS IAS 34 continues.
  16. FY2017RestatedAnnual report

    「The Company's consolidated financial statements are prepared in accordance with International Financial Reporting Standards (IFRS).」

    The preparation and disclosure of consolidated financial statements in accordance with IFRS continues.
  17. FY2017-Q3RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    The preparation of condensed quarterly consolidated financial statements in accordance with IFRS IAS 34 continues.
  18. FY2017-Q2RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    Continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS.
  19. FY2017-Q1RestatedAnnual report

    「Because our Group's condensed quarterly consolidated financial statements meet all the requirements of a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), they are prepared in accordance with IAS 34 of International Accounting Standards, hereinafter referred to as IFRS, pursuant to Article 93 of the same regulation.」

    We continue to prepare interim consolidated financial statements under IFRS.
  20. FY2016First statedAnnual report

    「Our Group first adopted IFRS from the consolidated fiscal year ended 30 June 2016, and the date of transition to IFRS was 1 July 2014.」

    An accounting and disclosure turning point, with the company beginning to disclose consolidated financial statements under IFRS from the current fiscal year.
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Initial Adoption of IFRS Consolidated Financial Statements | ZERO CO.,LTD. (9028) | Komori