Application of IFRS 9 and IFRS 15
First written in FY2019-Q1. 6 of 7 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2020: 2 of 22 companies on the "Worse" side.
41 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「Because our group's condensed interim consolidated financial statements meet all the requirements for a “Specified Company Complying with Designated International Accounting Standards” under Article 1-2, Item 2 of the Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements (Ordinance of the Ministry of Finance No. 28 of 1976), they have been prepared in accordance with IAS 34 under International Accounting Standards (hereinafter, “IFRS”), pursuant to Article 312 of the same regulation.」
The company has continued to prepare condensed interim consolidated financial statements in accordance with IFRS IAS 34. - FY2021-Q2RestatedAnnual report
「The significant accounting policies applied by our group in these condensed quarterly consolidated financial statements are the same as those applied in the consolidated financial statements for the previous fiscal year.」
Existing accounting policies, including IFRS 9 and IFRS 15, have continued unchanged from the previous fiscal year. - FY2020-Q3RestatedAnnual report
「The significant accounting policies applied by our group in these condensed quarterly consolidated financial statements are the same as those applied in the consolidated financial statements for the previous fiscal year, except as stated below.」
Existing accounting policies, including IFRS 9 and IFRS 15, have continued unchanged, except for the adoption of IFRS 16. - FY2020-Q1RestatedAnnual report
「The significant accounting policies applied by our group in these condensed quarterly consolidated financial statements are the same as those applied in the consolidated financial statements for the previous fiscal year, except as stated below.」
Existing accounting policies, including IFRS 9 and IFRS 15, have continued unchanged from the previous fiscal year, except for the adoption of IFRS 16. - FY2019-Q3RestatedAnnual report
「Our group has applied the following standards since the first quarter of the fiscal year. Standards and interpretations Overview IFRS 9 Financial Instruments Revisions concerning the recognition and measurement of financial assets and financial liabilities, impairment of financial assets, and general hedge accounting IFRS 15 Revenue from Contracts with Customers Revisions to the accounting treatment for revenue recognition」
The company continued to apply IFRS 9 and IFRS 15, which were adopted from the first quarter, during the current quarter. It also continued to report that IFRS 15 had no material impact on operating results or financial position. - FY2019-Q2RestatedAnnual report
「Our group has applied the following standards since the first quarter of the fiscal year. Standards and interpretations Overview IFRS 9 Financial Instruments Revisions concerning the recognition and measurement of financial assets and financial liabilities, impairment of financial assets, and general hedge accounting IFRS 15 Revenue from Contracts with Customers Revisions to the accounting treatment for revenue recognition」
The application of IFRS 9 and IFRS 15, which began in the first quarter, continued during the current quarter. The company disclosed that the application of IFRS 9 reduced opening retained earnings by ¥18 million and that IFRS 15 had no material impact on operating results or financial position. - FY2019-Q1First statedAnnual report
「Our group has applied the following standards since the first quarter of the fiscal year. Standards and interpretations Overview IFRS 9 Financial Instruments Revisions concerning the recognition and measurement of financial assets and financial liabilities, impairment of financial assets, and general hedge accounting IFRS 15 Revenue from Contracts with Customers Revisions to the accounting treatment for revenue recognition」
IFRS 9 and IFRS 15 were applied from the first quarter. The application of IFRS 9 reduced opening retained earnings by ¥18 million, while IFRS 15 had no material impact on operating results or financial position, as disclosed.