World Co., Ltd. will early adopt IFRS 18 starting from the fiscal year beginning on March 1, 2026, aiming to unify the definition of operating income and enhance transparency of the revenue 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-02-27","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/3612-20260227-04.pdf","jir_short_summary":"World Co., Ltd. will early adopt IFRS 18 starting from the fiscal year beginning on March 1, 2026, aiming to unify the definition of operating income and enhance transparency of the revenue structure.","jir_summary":"### Purpose of Early Adoption of IFRS 18\nWorld Co., Ltd. has resolved to early adopt the international accounting standard IFRS 18 \u201cPresentation and Disclosure in Financial Statements\u201d prior to the mandatory application starting from the fiscal year commencing on March 1, 2026. This aims to standardize the definition of operating income globally and improve the accuracy of performance comparisons with domestic and international competitors. Additionally, it seeks to enhance transparency in management indicators and clarify the classification on the income statement (operating, investing, financing), thereby making the revenue structure easier to understand.\n\n### Outlook and Disclosure Plan\nWith the early adoption, retrospective application to consolidated financial statements for prior periods based on IFRS 18 is planned. Detailed disclosures will be made appropriately in future earnings announcements. At the financial results announcement for the fiscal year ending February 2026 scheduled in April 2026, the next medium-term management plan reflecting early adoption will also be disclosed, contributing to constructive dialogue with investors and the strengthening of corporate governance.","jir_financial_highlights":"Start of Early Adoption of IFRS 18: From the fiscal year beginning on March 1, 2026 (Unknown)\nFirst Applicable Financial Statements: Q1 Financial Summary for the fiscal year ending February 2027 (Unknown)\nNext Medium-Term Management Plan Announcement Schedule: April 2026 (Unknown)","jir_category":"","jir_hashtags":"#WorldCoLtd, #IFRS18, #InternationalAccountingStandards, #EarlyAdoption, #IR","jir_key_figures":"Fiscal Year for Start of Early Adoption: Fiscal year beginning March 1, 2026\nFirst Applicable Financial Statements: Q1 Financial Summary for fiscal year ending February 2027\nNext Medium-Term Management Plan Announcement Schedule: April 2026","jir_meta_title":"World Co., Ltd. to Early Adopt IFRS 18 from Fiscal Year Ending March 2026, Unifying Operating Income Definition","jir_meta_description":"World Co., Ltd. will early adopt IFRS 18 from the fiscal year beginning March 1, 2026, aiming to improve international comparability of operating income and enhance revenue structure transparency. The next medium-term management plan is scheduled for announcement in April 2026.","jir_og_title":"World Co., Ltd. Decides Early Adoption of IFRS 18","jir_og_description":"Promoting unification of operating income definition and clarification of revenue structure through early adoption of IFRS 18 from the fiscal year ending March 2026.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9472,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"general_ir","footnotes":""},"sector":[],"importance":[],"class_list":["post-32154","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n