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IFRS Accounting Policies.pdf

FY2022Q1_presen_E_220210.pdf
Preview of IFRS Accounting Policies
🔗 Source: septeni-holdings.co.jp
📊 Size: 4.85 MB
📄 Pages: 48 pages
⬇️ Downloads: 223

Summary

Since the start of FY9/16, IFRS has been applied instead of the previous J-GAAP. Conventional "net sales" are voluntarily disclosed as reference information, while "revenue" is disclosed as an indicator based on IFRS. Revenues from advertising agency sales are recorded on a net basis only for the margin portion. “Non-GAAP operating profit” is voluntarily disclosed to express the actual state of the business, adjusting IFRS-based operating profit for temporary factors. Figures are rounded to the nearest unit.

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Description

Since the start of FY9/16, IFRS has been applied instead of the previous J-GAAP.

Technical Information

  • File Format: PDF
  • File Size: 4.85 MB
  • Pages: 48
  • Language: EN
  • Total Downloads: 223
  • Last Updated: 4 weeks ago

Document Overview

This PDF document about IFRS Accounting Policies provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into IFRS Accounting Policies.

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