Preparation for applying IFRS 15 and IFRS 16
First written in FY2017-Q1. 10 of 17 entries say "Restated". Latest entry: FY2026-H1.
44 other companies' latest entry also says "Advanced".
- FY2026-H1AdvancedAnnual report
「IFRS 18 Presentation and Disclosure in Financial Statements 1 January 2027 Fiscal year ending March 2028」
In addition to its accounting response following the adoption of IFRS 15, IFRS 16 and IFRS 17, the company plans to apply IFRS 18 from the fiscal year ending March 2028 and is evaluating its impact on the consolidated financial statements. - FY2023-Q3RestatedAnnual report
「IFRS 17 Insurance Contracts 1 January 2023 Fiscal year ending March 2024」
The company plans to apply IFRS 17 from the fiscal year ending March 2024 and continues to examine its impact. - FY2023-Q2RestatedAnnual report
「IFRS 17 Insurance Contracts 1 January 2023 Fiscal year ending March 2024」
The company plans to apply IFRS 17 from the fiscal year ending March 2024 and continues to examine its impact. - FY2021-Q1RestatedAnnual report
「The Group has not newly adopted any significant standards or interpretations from the first quarter of the current fiscal year.」
The company continues to apply the accounting policies adopted following IFRS 15 and IFRS 16, with no new significant standards adopted during the quarter. - FY2020-Q1AdvancedAnnual report
「The Group has applied the following standard from the first quarter of the current fiscal year: IFRS 16, Leases. As a result, compared with applying the previous accounting standards, right-of-use assets, included mainly in property, plant and equipment, increased by ¥313,182 million at the beginning of the period; lease liabilities, included in other long-term financial liabilities and other current financial liabilities, increased by ¥307,686 million; and retained earnings decreased by ¥181 million.」
The company applied IFRS 16, which had been under preparation, from 1 April 2019 and quantitatively disclosed its impact, including increases of ¥313,182 million in right-of-use assets and ¥307,686 million in lease liabilities. - FY2019AdvancedAnnual report
「As a result of applying this standard to the lessee's operating lease transactions, primarily land and buildings for offices and base stations, the group estimates that right-of-use assets and lease liabilities will each increase by approximately ¥310 billion as of 1 April 2019.」
Following the adoption of IFRS 15, the company quantified the expected impact of applying IFRS 16 from the fiscal year ending March 2020, estimating increases of approximately ¥310 billion each in right-of-use assets and lease liabilities. - FY2019-Q3RestatedAnnual report
「IFRS 16」
IFRS 15 has been applied from the current fiscal year, while IFRS 16 remains scheduled for application from the fiscal year ending March 2020, with the impact continuing to be assessed. - FY2019-Q2AdvancedAnnual report
「Cumulative effect of changes in accounting policies 216,770」
Following the adoption of IFRS 15, the company recognised a cumulative effect of ¥216,770 million as a change in accounting policy and quantitatively disclosed the impact of adoption, including ¥373,757 million in capitalised contract costs. - FY2019-Q1AdvancedAnnual report
「The group applies IFRS 15, Revenue from Contracts with Customers, which was newly issued in May 2014.」
The company applied IFRS 15, which had been in preparation, from the first quarter of the fiscal year ending March 2019. IFRS 16 remained scheduled for application from the fiscal year ending March 2020, with the impact continuing to be assessed. - FY2018AdvancedAnnual report
「As a result, the opening balance of retained earnings as of 1 April 2018 is expected to increase by approximately ¥310 billion before taking the tax effect into account.」
The company continued its plan to apply IFRS 15 from the fiscal year ending March 2019 and IFRS 16 from the fiscal year ending March 2020, and newly quantified the expected ¥310 billion increase in the opening balance of retained earnings from capitalising contract costs under IFRS 15. - FY2018-Q3RestatedAnnual report
「The group plans to apply IFRS 15 from the fiscal year beginning on 1 April 2018, ending on 31 March 2019.」
The company continued to plan to apply IFRS 15 from the fiscal year ending March 2019 and IFRS 16 from the fiscal year ending March 2020. - FY2018-Q2RestatedAnnual 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-Q1RestatedAnnual 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. - FY2017RestatedAnnual report
「The group plans to apply IFRS 15 from the fiscal year beginning on 1 April 2018, ending on 31 March 2019.」
The company continued to plan to apply IFRS 15 from the fiscal year ending March 2019 and IFRS 16 from the fiscal year ending March 2020, while assessing the impact through its implementation project. - FY2017-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. - FY2017-Q2RestatedAnnual 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. - FY2017-Q1First statedAnnual report
「The company will reflect this standard in the condensed quarterly consolidated financial statements for the application period summarised above.」
The company planned 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 review.