Recognition of right-of-use assets and lease liabilities following adoption of IFRS 16
First written in FY2020-Q3. 1 of 3 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
4 other companies' latest entry also says "Dropped".
- FY2021DroppedAnnual report
「Right-of-use assets —」
Following the deconsolidation of Group Lease PCL and its consolidated subsidiaries, no right-of-use assets remained on the consolidated balance sheet, and the previous disclosures regarding the application of IFRS 16 were no longer included. - FY2020RestatedAnnual report
「(2) “Leases” (IFRS 16): Following adoption of the standard, right-of-use assets and lease liabilities are recognised for operating leases from the lessee's perspective. The impact of applying the standard on the consolidated financial statements is immaterial.」
The company has continued to disclose the recognition of right-of-use assets and lease liabilities resulting from the application of IFRS 16. - FY2020-Q3First statedAnnual report
「(2) “Leases” (IFRS 16): Following adoption of the standard, right-of-use assets and lease liabilities are recognised for operating leases from the lessee's perspective. The impact of applying the standard on the consolidated financial statements is immaterial.」
Certain overseas consolidated subsidiaries and other entities adopted IFRS 16 and recognised right-of-use assets and lease liabilities for operating leases. The impact on the consolidated financial statements was described as immaterial.