Transition to IFRS Financial Reporting and Development of the Reporting Framework
First written in FY2017-Q1. 21 of 33 entries say "Restated". Latest entry: 2026-05-13.
78 other companies' latest entry also says "Restated".
- 2026-05-13RestatedEarnings forecast revision
「The Group has applied IFRS since the fiscal year ended March 2017 to provide more material information to domestic and overseas investors and other stakeholders by improving the international comparability of financial information and expanding disclosure.」
The Company reconfirmed its policy and objectives for applying IFRS. - FY2025RestatedAnnual report
「The group has applied the following standards from the current consolidated fiscal year.」
Applied the amendments to IAS 1, IAS 7 and IFRS 7 from the current consolidated fiscal year, and plans to apply IFRS 18, which has not yet been applied, from the fiscal year ending March 2028. - FY2025-H1AdvancedAnnual report
「The Group has applied the following standards from the current interim consolidated accounting period. Standard: IAS 1 — Presentation of Financial Statements Standard: IAS 7 — Statement of Cash Flows Standard: IFRS 7 — Financial Instruments: Disclosures IFRS 18 — Presentation and Disclosure in Financial Statements Mandatory application date (annual periods beginning on or after): 1 January 2027 Group application date: Fiscal year ending March 2028」
Applied the amendments to IAS 1, IAS 7 and IFRS 7 from the current interim period, and plans to apply IFRS 18 from the fiscal year ending March 2028. - FY2024AdvancedAnnual report
「The Group has applied the following standard from the current consolidated fiscal year. Standard: IAS 12. Income Taxes. Clarification of the accounting treatment of deferred tax related to leases and decommissioning obligations.」
While continuing financial reporting on an IFRS basis, applied the amendments to IAS 12 from the current consolidated fiscal year. For standards not yet applied, discloses application dates for the fiscal years ending March 2025 and March 2028. - FY2024-Q3RestatedAnnual report
「Because the Group's condensed quarterly consolidated financial statements meet the requirements for a “Specified Company Applying Designated International Accounting Standards” under Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements, they are prepared in accordance with IAS 34.」
Continues quarterly financial reporting on an IFRS basis in accordance with IAS 34. - FY2024-Q1RestatedAnnual report
「Because the Group's condensed quarterly consolidated financial statements meet the requirements for a “Specified Company Applying Designated International Accounting Standards” under Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements, they are prepared in accordance with IAS 34.」
Continues quarterly financial reporting on an IFRS basis in accordance with IAS 34. - FY2023RestatedAnnual report
「The Group has early adopted IFRS 17 from the current consolidated fiscal year ending 31 March 2023, with 1 April 2022 as the date of initial application and 1 April 2021 as the transition date. In accordance with the transitional provisions, the Group has retrospectively applied IFRS 17, recognized the cumulative effect at the transition date as an adjustment to the opening balance of retained earnings at that date, and restated the comparative information.」
Confirms in the full-year report the early adoption of IFRS 17 from 1 April 2022, its retrospective application and the restatement of comparative information. - FY2023-Q3RestatedAnnual report
「The Group has early adopted IFRS 17 from the first quarter of the current consolidated fiscal year ending 31 March 2023, with 1 April 2022 as the date of initial application and 1 April 2021 as the transition date. In accordance with the transitional provisions, the Group has retrospectively applied IFRS 17, recognized the cumulative effect at the transition date as an adjustment to the opening balance of retained earnings at that date, and restated the comparative information.」
Continues to disclose in the third quarter the early adoption of IFRS 17 from 1 April 2022, its retrospective application and the restatement of comparative information. - FY2023-Q1AchievedAnnual report
「The Group has early adopted IFRS 17 from the first quarter of the current consolidated fiscal year ending 31 March 2023, with 1 April 2022 as the date of initial application and 1 April 2021 as the transition date. In accordance with the transitional provisions, the Group has retrospectively applied IFRS 17, recognized the cumulative effect at the transition date as an adjustment to the opening balance of retained earnings at that date, and restated the comparative information.」
For IFRS 17, previously described as having an undetermined application date, actually commenced early adoption from 1 April 2022 and implemented retrospective application and restatement of comparative information. - FY2022AdvancedAnnual report
「The Group plans to early adopt IFRS 17 from the consolidated fiscal year ending 31 March 2023, with 1 April 2022 as the date of initial application and 1 April 2021 as the transition date. For its application, the Group plans to adopt the method of retrospectively applying the standard to each prior reporting period.」
For IFRS 17, previously described as having an undetermined application date, specifies the policy of early adoption and retrospective application from the fiscal year ending March 2023. - FY2022-Q3RestatedAnnual report
「IFRS 17 — Insurance Contracts — 1 January 2023 — Undetermined — Revised accounting treatment and disclosures for insurance contracts」
Continues to disclose that IFRS 17 is mandatorily applicable from 1 January 2023 and that the Group's application date is undetermined. - FY2022-Q2RestatedAnnual report
「IFRS 17 — Insurance Contracts — 1 January 2023 — Undetermined — Revised accounting treatment and disclosures for insurance contracts」
Continues to disclose that IFRS 17 is mandatorily applicable from 1 January 2023 and that the Group's application date is undetermined. - FY2022-Q1RestatedAnnual report
「Standard: IFRS 17. Standard name: Insurance Contracts. Mandatory application date (annual periods beginning on or after): 1 January 2023. Group application date: Undetermined. Overview of new or amended requirements: revised accounting treatment and disclosures for insurance contracts.」
Continues to disclose that IFRS 17 is mandatorily applicable from 1 January 2023 and that the Group's application date is undetermined. - FY2021RestatedAnnual report
「The Group has applied the following standard from the current consolidated fiscal year. Standard: IFRS 16. Leases. Revised accounting treatment for rent concessions related to COVID-19.」
Applied the amendments to IFRS 16 concerning COVID-19-related rent concessions and used the practical expedient for eligible rent concessions. IFRS 17 is mandatorily applicable from 1 January 2023, while the Group's application date is undetermined. - FY2021-Q3RestatedAnnual report
「Standard IFRS 17 Standard name Insurance Contracts Mandatory application date (annual periods beginning on or after) 1 January 2023 Group application date Undetermined Overview of new or amended requirements Revised accounting treatment and disclosures for insurance contracts」
Continues to disclose that IFRS 17 is mandatorily applicable from 1 January 2023 and that the Group's application date is undetermined. - FY2021-Q2Additional disclosure of IFRS 17, not yet appliedAnnual report
「Standard: IFRS 17. Standard name: Insurance Contracts. Mandatory application date (annual periods beginning on or after): 1 January 2023. Group application date: Undetermined. Overview of new or amended requirements: revised accounting treatment and disclosures for insurance contracts.」
Discloses the mandatory application date for IFRS 17 of 1 January 2023, that the Group's application date is undetermined, and that the impact cannot be estimated. - FY2021-Q1AdvancedAnnual report
「The Group has early adopted the following standard from the first quarter. Standard: IFRS 16. Standard name: Leases. Overview of new or amended requirements: revised accounting treatment for rent concessions related to COVID-19.」
Early adopted the amendments to IFRS 16 concerning COVID-19-related rent concessions from the first quarter and applied the practical expedient to eligible rent concessions. The impact of application is described as immaterial. - FY2020RestatedAnnual report
「The Group has applied IFRS 16, “Leases” (published in January 2016; hereinafter, “IFRS 16”), from the current consolidated fiscal year.」
Confirms in the annual report that IFRS 16 has been applied from the fiscal year and discloses the impact on right-of-use assets, interest-bearing liabilities and other items. - FY2020-Q3RestatedAnnual report
「The Group has applied IFRS 16, “Leases” (published in January 2016; hereinafter, “IFRS 16”), from the first quarter. As a result, as of the beginning of the first quarter, right-of-use assets, other financial assets and interest-bearing liabilities in the consolidated statement of financial position increased by ¥14,592 million, ¥1,036 million and ¥15,690 million, respectively, excluding the reclassification of lease assets, lease obligations and other items previously accounted for as finance leases under IAS 17.」
Continues to disclose in the third quarter the application of IFRS 16 from the first quarter and the amount of the impact on right-of-use assets and other items. - FY2020-Q2RestatedAnnual report
「The Group has applied IFRS 16, “Leases” (published in January 2016; hereinafter, “IFRS 16”), from the first quarter. As a result, as of the beginning of the first quarter, right-of-use assets, other financial assets and interest-bearing liabilities in the consolidated statement of financial position increased by ¥14,592 million, ¥1,036 million and ¥15,690 million, respectively, excluding the reclassification of lease assets, lease obligations and other items previously accounted for as finance leases under IAS 17.」
Continues to disclose in the second quarter the application of IFRS 16 from the first quarter and the amount of the impact on right-of-use assets and other items. - FY2020-Q1AdvancedAnnual report
「The Group has applied IFRS 16, “Leases” (published in January 2016; hereinafter, “IFRS 16”), from the first quarter. As a result, as of the beginning of the first quarter, right-of-use assets, other financial assets and interest-bearing liabilities in the consolidated statement of financial position increased by ¥14,592 million, ¥1,036 million and ¥15,690 million, respectively, excluding the reclassification of lease assets, lease obligations and other items previously accounted for as finance leases under IAS 17.」
Actually applied the previously scheduled IFRS 16 adoption from 1 April 2019 and disclosed the amount of the impact on right-of-use assets and other items. - FY2019AdvancedAnnual report
「With the application of IFRS 16, lease contracts previously classified as operating leases by the lessee under former IAS 17, “Leases,” and expensed as lease payments were made will result in a right-of-use asset and lease liability corresponding to the lease term being recognized in the consolidated statement of financial position at the commencement of the lease, with expenses recognized over the lease term. …The Group estimates that total assets and total liabilities in the consolidated statement of financial position will each increase by approximately ¥15.6 billion as of 1 April 2019.」
For IFRS 16, discloses that the cumulative-effect method will be applied from the fiscal year ending March 2020, with the cumulative effect recognized at the date of initial application, and estimates that assets and liabilities will each increase by approximately ¥15.6 billion as of 1 April 2019. - FY2019-Q3RestatedAnnual report
「The Group has applied the following standards from the first quarter. Standards Standard name Overview of new or amended requirements IFRS 9 Financial Instruments Amendments concerning the classification, measurement and recognition of financial instruments, impairment (expected credit loss model) and hedge accounting IFRS 15 Revenue from Contracts with Customers Amendments to the accounting treatment for revenue recognition」
Continues to disclose in the third quarter that IFRS 9 and IFRS 15 have been applied from the first quarter. IFRS 16 is scheduled to be applied from the fiscal year ending March 2020. - FY2019-Q2RestatedAnnual report
「The Group has applied the following standards from the first quarter. Standards Standard name Overview of new or amended requirements IFRS 9 Financial Instruments Amendments concerning the classification, measurement and recognition of financial instruments, impairment (expected credit loss model) and hedge accounting IFRS 15 Revenue from Contracts with Customers Amendments to the accounting treatment for revenue recognition」
Continues to disclose in the second quarter that IFRS 9 and IFRS 15 have been applied from the first quarter. - FY2019-Q1AdvancedAnnual report
「The Group has applied the following standards from the first quarter of the current fiscal year. IFRS 9 Financial Instruments Amendments concerning the classification, measurement and recognition of financial instruments, impairment (expected credit loss model) and hedge accounting IFRS 15 Revenue from Contracts with Customers Amendments to the accounting treatment for revenue recognition The Group has retrospectively applied IFRS 15 in accordance with the transitional provisions and has also restated the comparative information. As a result, compared with applying the previous accounting standards, contract costs, deferred tax liabilities and retained earnings at the beginning of the previous fiscal year increased by ¥2,633 million, ¥806 million and ¥1,826 million, respectively.」
Actually applied IFRS 9 and IFRS 15 from the first quarter and, for IFRS 15, disclosed the restatement of comparative information and the amounts of the impact on contract costs and other items. IFRS 16 is scheduled to be applied from the fiscal year ending March 2020. - FY2018Quantifying the impact of applicationAnnual report
「The Group plans to apply IFRS 15 from the fiscal year ending 31 March 2019. For its application, the Group plans to adopt the method of retrospectively applying the standard to each prior reporting period.」
For IFRS 15, specifies the application method from the fiscal year ending March 2019 and discloses the expected impact on capitalized costs of obtaining contracts, retained earnings and operating profit, among other items. - FY2018-Q3RestatedAnnual report
「By the date these condensed quarterly consolidated financial statements were approved, the issuance or amendment of the standards listed below had been announced. However, as of 31 December 2017, they were not mandatorily applicable, and the Group had not early adopted them. The impact of their application on the Group is under consideration and cannot be estimated.」
Continues quarterly financial reporting in accordance with IFRS and discloses that IFRS 9 and IFRS 15 are scheduled to be applied for the fiscal year ending March 2019, while IFRS 16 is scheduled to be applied for the fiscal year ending March 2020. - FY2018-Q2RestatedAnnual report
「Because the Group's condensed quarterly consolidated financial statements meet the requirements for a “Specified Company Applying Designated International Accounting Standards” under Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements, they are prepared in accordance with IAS 34.」
Continues quarterly financial reporting under IFRS and in accordance with IAS 34. - FY2018-Q1RestatedAnnual report
「By the date these condensed quarterly consolidated financial statements were approved, the issuance or amendment of the standards listed below had been announced. However, as of 30 June 2017, they were not mandatorily applicable, and the Group had not early adopted them. The impact of their application on the Group is under consideration and cannot be estimated.」
While continuing to report under IFRS, discloses that IFRS 9 and IFRS 15 are scheduled to be applied for the fiscal year ending March 2019, while the application date for IFRS 16 has not been determined. - FY2017AdvancedAnnual report
「The Group first applied IFRS from the fiscal year beginning 1 April 2016, with 1 April 2015 as the transition date to IFRS.」
Progressed from quarterly adoption and comparative analysis to preparing the consolidated financial statements for the fiscal year ending March 2017 under IFRS and disclosing the reconciliation tables for first-time adoption. - FY2017-Q3RestatedAnnual report
「The Group has applied International Financial Reporting Standards (hereinafter, “IFRS”) instead of the former Japanese accounting standards from the first quarter, and has recast the figures for the cumulative third quarter of the previous fiscal year and the previous fiscal year on an IFRS basis for comparative analysis.」
Continues to apply IFRS from the first quarter and to recast comparative figures on an IFRS basis. - FY2017-Q2RestatedAnnual report
「The Group has applied International Financial Reporting Standards (hereinafter, “IFRS”) instead of the former Japanese accounting standards from the first quarter, and has recast the figures for the cumulative second quarter of the previous fiscal year and the previous fiscal year on an IFRS basis for comparative analysis.」
Continues to apply IFRS from the first quarter and to recast comparative figures on an IFRS basis. - FY2017-Q1First statedAnnual report
「The Group first applied IFRS from the first quarter of the consolidated fiscal year beginning on 1 April 2016, and these condensed interim consolidated financial statements are the first condensed interim consolidated financial statements prepared in accordance with IFRS.」
The Group adopted IFRS for the first time from the first quarter of the fiscal year beginning in April 2016 and established a framework for preparing Group accounting policies and understanding the standards.