First-time Adoption of IFRS
First written in FY2016. 6 of 8 entries say "Restated". Latest entry: FY2019-Q3.
78 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「The Group's condensed interim consolidated financial statements have been prepared in accordance with International Accounting Standard 34, "Interim Financial Reporting," pursuant to Article 93, as the Group meets the requirements for a "Specified Company under the Designated International Accounting Standards" set out in Article 1-2 of the Regulation Concerning the Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements.」
The company continues its IFRS-based quarterly financial reporting. - FY2018-Q3RestatedAnnual report
「The Group will reflect this standard in the condensed interim consolidated financial statements for the application period described above. The impact of its application on the Group's condensed interim consolidated financial statements is under consideration and cannot be estimated at this time.」
The company plans to apply IFRS 15 from the fiscal year ending March 2019 and IFRS 16 from the fiscal year ending March 2020, with the impact still under consideration. - FY2018-Q2RestatedAnnual report
「The Group's condensed interim consolidated financial statements have been prepared in accordance with International Accounting Standard 34, "Interim Financial Reporting," pursuant to Article 93, as the Group meets the requirements for a "Specified Company under the Designated International Accounting Standards" set out in Article 1-2 of the Regulation Concerning the Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements.」
The company continues its IFRS-based quarterly financial reporting. - FY2018-Q1AdvancedAnnual report
「The new standards and interpretations applied by the Group from the first quarter of the current consolidated fiscal year, from 1 April 2017 to 30 June 2017, are as follows: • IAS 7 (revised), "Statement of Cash Flows" • IAS 12 (revised), "Income Taxes"」
The company continues its IFRS-based financial reporting and applied the revised IAS 7 and IAS 12 standards from the first quarter. - FY2017-Q3RestatedAnnual report
「The Group's condensed interim consolidated financial statements have been prepared in accordance with International Accounting Standard 34, "Interim Financial Reporting," pursuant to Article 93, as the Group meets the requirements for a "Specified Company under the Designated International Accounting Standards" set out in Article 1-2 of the Regulation Concerning the Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements.」
The company continues to prepare quarterly consolidated financial statements based on IFRS. - FY2017-Q2RestatedAnnual report
「The significant accounting policies adopted by the Group in preparing these condensed interim consolidated financial statements are the same as those adopted in the consolidated financial statements for the previous consolidated fiscal year.」
The company continues to apply accounting policies based on IFRS. - FY2017-Q1RestatedAnnual report
「The Group's condensed interim consolidated financial statements have been prepared in accordance with International Accounting Standard 34, "Interim Financial Reporting."」
The company continues to use IFRS as the basis for preparing its quarterly financial statements. - FY2016First statedAnnual report
「The Group has applied IFRS from the current consolidated fiscal year, from 1 April 2015 to 31 March 2016, and the annual consolidated financial statements for the current consolidated fiscal year are its first consolidated financial statements prepared in accordance with IFRS.」
The transition date was 1 April 2014. The company explained that differences arose in the consolidation scope for UQ, the non-amortization of goodwill, revenue recognition and depreciation methods, among other areas.