Adoption of IFRS 16, Leases
First written in FY2020. 3 of 4 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 4 of 16 companies on the "Worse" side.
116 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「Certain overseas consolidated subsidiaries prepare their financial statements in accordance with International Financial Reporting Standards and apply IFRS 16, "Leases."」
The company reiterates its policy of applying IFRS 16 at overseas subsidiaries. - FY2022RestatedAnnual report
「Certain overseas consolidated subsidiaries prepare their financial statements in accordance with International Financial Reporting Standards and apply IFRS 16, "Leases."」
The company reiterates its policy of applying IFRS 16 at overseas subsidiaries. - FY2021RestatedAnnual report
「Certain overseas consolidated subsidiaries prepare their financial statements in accordance with International Financial Reporting Standards and apply IFRS 16, "Leases."」
The company reiterates the application of IFRS 16 by overseas subsidiaries and its policy of recognizing right-of-use assets and lease liabilities. - FY2020First statedAnnual report
「A subsidiary that applies International Financial Reporting Standards has applied IFRS 16, "Leases," from the current consolidated fiscal year. As a result, lessees generally recognize all leases as assets and liabilities on the balance sheet.」
The company states that overseas subsidiaries applied IFRS 16 from the current consolidated fiscal year, increasing property, plant and equipment by ¥80 million, current liabilities by ¥70 million, and non-current liabilities by ¥11 million.