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Wellneo Sugar (2117) · InitiativeFirst stated

Early adoption of the practical expedient under IFRS 16 for COVID-19-related rent concessions

First written in FY2021. . Latest entry: FY2021.

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IFRS 16 practical expedient for COVID-19-related rent concessionsA theme 1 companies write about · 0 as a headwind · 0 as a tailwind

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  1. FY2021First statedAnnual report

    「From the current consolidated fiscal year, our group has early adopted the amendments to IFRS 16 Leases, issued in May 2020 for COVID-19-related rent concessions and in March 2021 for COVID-19-related rent concessions after 30 June 2021. Application of this practical expedient increased profit before tax for the current consolidated fiscal year by ¥60 million.」

    The company early adopted, from the current consolidated fiscal year, the practical expedient under IFRS 16 for rent concessions due to COVID-19, and disclosed an impact of ¥60 million on profit before tax.
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Early adoption of the practical expedient under IFRS 16 for COVID-19-related rent concessions | WELLNEO SUGAR Co.,Ltd. (2117) | Komori