Nitori Holdings (9843) · FactRestated
First-Time Adoption of IFRS Accounting Standards
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026.
2entries
2years
0from disclosures
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Same theme, other companies
Enhancing Financial Information Comparability and Financing Through IFRS AdoptionA theme 168 companies write about · 0 as a headwind · 154 as a tailwind
86 other companies' latest entry also says "Restated".
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Showing 14 of the 168 companies compared. The sentences above are computed from all 168.Full recordFilings, disclosures and news, newest first
- FY2026RestatedAnnual report
「Because the group’s consolidated financial statements meet the requirements for a “company specified under Designated International Accounting Standards” under Article 1-2, Item 1 of the Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements, they are prepared in accordance with International Accounting Standards pursuant to Article 312 of the regulation.」
The company continues to prepare its consolidated financial statements in accordance with IFRS Accounting Standards. - FY2025First statedAnnual report
「The group first applied IFRS Accounting Standards to the consolidated fiscal year ending 31 March 2025. The date of transition to IFRS Accounting Standards is 1 April 2023.」
From the 53rd fiscal year, the company first applied IFRS Accounting Standards, with 1 April 2023 as the date of transition. Differences from Japanese GAAP relating to leases, goodwill and impairment, among other matters, are disclosed.