Chapter 2 Nikkiso Group Accounting PolicyArticle 15 (Objective of the Policy) The Policy prescribes accounting policies that the Group applies to prepare its consolidated financial statements in accordance with IFRS for consolidated financial reporting. To prepare consolidated financial statements in accordance with IFRS, it is necessary to unify the accounting treatment of similar transactions under the same circumstances in addition to apply accounting policies that comply with IFRS. Accordingly, the Policy is formulated to uniformly prescribe accounting policies for the transactions for which multiple accounting treatments are allowed to meet the objective of the Rule.
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