SoftBank Group Corp. (9984) · PolicyRestated
Changes in accounting treatment resulting from the application of IFRS 9 and IFRS 15
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q2.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Application of Multiple IFRS Standards, Including IFRS 15, by Overseas Consolidated SubsidiariesA theme 68 companies write about · 5 as a headwind · 1 as a tailwind
The whole theme swung hardest in 2020: 2 of 22 companies on the "Worse" side.
41 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 68 companies compared. The sentences above are computed from all 68.Full recordFilings, disclosures and news, newest first
- FY2019-Q2RestatedAnnual report
「Because the cumulative impact of applying the new standards was recognized as adjustments to the opening balance of retained earnings and accumulated other comprehensive income as of the date of initial application, 1 April 2018, the prior-period information has not been restated.」
IFRS 9 and IFRS 15 continued to be applied, with disclosures of opening adjustments to retained earnings and other accounts, capitalization of ¥313,421 million in costs to obtain contracts, and the impacts on revenue and profit. - FY2019-Q1First statedAnnual report
「We have applied the following standards since the three-month period ended 30 June 2018.」
IFRS 9, Financial Instruments, and IFRS 15, Revenue from Contracts with Customers, were applied, resulting in changes to the accounting treatment of the classification and measurement of financial assets, revenue recognition and capitalization of costs to obtain contracts, among other matters.