Analysis of Disclosure in “Basic Policy Regarding Selection of Accounting Standards”
Tokyo Stock Exchange, Inc. has released its analysis of disclosure in "Basic Policy Regarding Selection of Accounting Standards" for companies whose fiscal years ended by Mar. 31, 2023.
＜Summary＞
・ The combined number of “Companies that have adopted IFRS”, ”Companies that have decided to adopt IFRS”, and “Companies planning to adopt IFRS” are 274 companies (+10 companies since previous year). The breakdown of that is as follows. “Companies that have adopted IFRS” is 254 companies, ”Companies that have decided to adopt IFRS” is 14 companies, and “Companies planning to adopt IFRS” is 6 companies. Also, “Companies considering IFRS adoption” is 143 companies.
・ The combined market capitalization of “Companies that have adopted IFRS” , ”Companies that have decided to adopt IFRS” and “Companies planning to adopt IFRS” is JPY 400 trillion, 47.3% (+2.2pt since previous year) of the entire listed market capitalization as of Jun. 30, 2023 (JPY 843 trillion).
Note: “Since previous year” is comparison with the published material on Jul. 22, 2022 (Companies whose FYs ended by Mar. 31, 2022)
Analysis of Disclosure in "Basic Policy Regarding Selection of Accounting Standards"
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