Dec 14 (Reuters) - Link and Motivation Inc 2170.T :
* Says it to apply International Financial Reporting
Standards (IFRS) as the new accounting method, to replace the
current Japan Generally Accepted Accounting Principles
* Says IFRS will effective from the financial report for Q1
of FY ending Dec. 2017
Source text in Japanese: https://goo.gl/KnlGHg
Further company Coverage: 2170.T
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