Unlike Japanese accounting standards that we have been familiar with, IFRS is adopted considering the company's business under the principle-based approach and financial statements are prepared in accordance with IFRS. Conducting audit of financial statements based on IFRS depends on how much we understand about our clients.

BDO has devoted itself to fully understanding clients' business details and environment so as to provide valuable services. We believe that our audit approach encouraging engagement partners to make frequent visits to clients based on their needs will contribute to enhancing our audit of IFRS-based financial statements.

＜Our experience as of April 2026>
IFRS Audits : 6 domestic listed companies (including 3 companies that adopted IFRS at the time of IPO) and
many foreign companies (referrals from overseas)


＜BDO Sanyu Strengths in IFRS Auditing>

• Abundant experience in audits of listed companies that have adopted IFRS and audits of foreign companies that have adopted IFRS (referral services)
• BDO has extensive experience and know-how in auditing and supporting IFRS financial statements.
• BDO International's network of more than 94,000 employees in 169 countries/regions around the world provides support for overseas subsidiaries.
• Our IFRS specialists back up our audit team.
• Audit team members exchange views with our IFRS specialists when they face with IFRS-related issues.

In addition, the company seeking an initial public offering (IPO) will also benefit from the following advantages.

• Abundant experience and know-how as the strong audit firm in IPOs
• Techniques and skills in IFRS application for IPO

For inquiries about IFRS financial statement audits, please use the BDO Sanyu Inquiry Form.
Click here.