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Open Up Group (2154) · PolicyFirst stated

Adoption of IFRS 16, Leases

First written in FY2020-Q3. . Latest entry: FY2020-Q3.

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Same theme, other companies
IFRS 16 (Leases) ImplementationA theme 150 companies write about · 2 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.

8 other companies' latest entry also says "First stated".

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Showing 14 of the 150 companies compared. The sentences above are computed from all 150.
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  1. FY2020-Q3First statedAnnual report

    「The Group's subsidiaries applying IFRS have applied IFRS 16, Leases, from the beginning of the first quarter consolidated accounting period. In applying IFRS 16, they adopted the permitted transitional approach of recognizing the cumulative effect of applying the accounting standard at the date of initial application.」

    The IFRS-applying subsidiaries adopted IFRS 16 from the first quarter and used accounting treatment under which the cumulative effect was recognized at the date of initial application. The Company stated that the impact on the financial statements was immaterial.
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Adoption of IFRS 16, Leases | Open Up Group Inc. (2154) | Komori