ソニーフィナンシャルグループ(株)
Notice on the Voluntary Adoption of International Financial Reporting Standards (IFRS)
Resolved to voluntarily adopt IFRS accounting standards for consolidated financial statements from fiscal 2026 (fiscal year ending March 2027), transitioning from Japanese GAAP.
Key Figures
- Start Fiscal Year of Adoption: Fiscal 2026 (FY ending March 2027)
- Accounting Standards for Fiscal 2026 March Term Financial Summary: Japanese GAAP
- Accounting Standards for Disclosures from Q1 to Q3 of Fiscal 2027 March Term: IFRS
AI要約
Decision on Voluntary Adoption of IFRS Accounting Standards
Sony Financial Group Inc. resolved at the Board of Directors meeting to change the accounting standards for consolidated financial statements from the current Japanese GAAP to the International Financial Reporting Standards (IFRS) on a voluntary basis starting from fiscal 2026 (FY ending March 2027). This aims to enhance the comparability of financial information internationally and to present management indicators from a long-term perspective.
Future Disclosure Schedule
Disclosures until the fiscal 2026 March term financial summary will continue under Japanese GAAP. Quarterly financial summaries and half-year reports from Q1 to Q3 of fiscal 2027 March term will be disclosed under IFRS. The fiscal 2027 March term financial summary, consolidated financial statements, and securities report are also scheduled to be disclosed under IFRS. Additionally, the consolidated earnings guidance for fiscal 2027 will be disclosed under IFRS in the fiscal 2026 financial summary.