IFRS Support

We provide support for the preparation and disclosure of legal disclosure documents for companies introducing (planning to introduce) IFRS.

Transitioning to IFRS (International Financial Reporting Standards) requires companies to deal with the following: (1) the preparation of a larger volume of documents than required to meet Japanese GAAP (Generally Accepted Accounting Principles) that are compliant with the IFRS disclosure format (skeleton); and (2) the gathering of information such as examples of IFRS disclosure.

“IFRS-X,” a search tool for examples of IFRS disclosure

“IFRS-X” is a website that enables the interchangeable browsing of domestic IFRS disclosure examples and IFRS provisions, and provides centralized data management and information with strong search function capabilities. IFRS-X is a highly regarded tool for supporting the introduction of IFRS.

Extensive reference materials, including collections of IFRS cases and examples for proper description

There are three collections of IFRS cases: the Securities Reports compilation, the Quarterly Securities Reports compilation, and the Notices of Convocation for Annual General Meetings of Shareholders compilation. The collections of IFRS cases clarify the disclosure trends for companies voluntarily applying IFRS, aim to accelerate the decision-making processes involved with disclosure and provide reliable examples of IFRS precedents.
A lineup of IFRS examples with the same layout as examples meeting Japanese GAAP is also provided. In addition to the IFRS examples documented in the Securities Reports compilation, other types of examples are also shown in the Securities Reports (Part I) compilation for IPO applications and in the Quarterly Securities Reports compilation.
In addition to the above, the website also offers guidelines for preparing IFRS financial results and quarterly financial results, and supports the prompt announcement of financial results.
The collections of IFRS cases and examples for proper description are also provided as exclusive contents for IFRS members of the e-Disclosure Club.