Adoption of IFRS 16, Leases
First written in FY2020-Q1. 1 of 2 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
73 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「Subsidiaries applying International Financial Reporting Standards have applied International Financial Reporting Standard 16, "Leases" (hereinafter, "IFRS 16"), from the first quarter of the current consolidated fiscal year. As a result, lessees generally recognize all leases as assets and liabilities on the balance sheet. Consequently, at the end of the third quarter of the current consolidated fiscal year, tangible fixed assets increased by ¥463 million, while "Other" under current liabilities increased by ¥252 million and "Other" under non-current liabilities increased by ¥213 million. The impact on income for the nine-month period of the current consolidated fiscal year was immaterial.」
The company continued to apply IFRS 16 and disclosed, as of the end of the third quarter, increases of ¥463 million in tangible fixed assets, ¥252 million in current liabilities, and ¥213 million in non-current liabilities. - FY2020-Q1First statedAnnual report
「Subsidiaries applying International Financial Reporting Standards have applied International Financial Reporting Standard 16, "Leases" (hereinafter, "IFRS 16"), from the first quarter of the current consolidated fiscal year. As a result, lessees generally recognize all leases as assets and liabilities on the balance sheet. Consequently, at the end of the first quarter of the current consolidated fiscal year, tangible fixed assets increased by ¥444 million, while "Other" under current liabilities increased by ¥192 million and "Other" under non-current liabilities increased by ¥249 million.」
A subsidiary applying IFRS initially adopted IFRS 16, and disclosed increases of ¥444 million in tangible fixed assets, ¥192 million in current liabilities, and ¥249 million in non-current liabilities.