Preparations for the Adoption of IFRS 16 “Leases” for the Fiscal Year Ended March 2020
First written in FY2019. 2 of 4 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「The changes in accounting policies resulting from the Group's application of IFRS 16, “Leases” (issued in January 2016; hereinafter, “IFRS 16”), from the first quarter are as follows.」
For IFRS 16, applied from the first quarter, the company continued to apply the post-adoption accounting treatment and recognize right-of-use assets and lease liabilities. - FY2020-Q2RestatedAnnual report
「The changes in accounting policies resulting from the Group's application of IFRS 16, “Leases” (issued in January 2016; hereinafter, “IFRS 16”), from the first quarter are as follows.」
For IFRS 16, applied from FY2020-Q1, the company continued to apply the post-adoption accounting treatment and recognize right-of-use assets and lease liabilities during the current quarter. - FY2020-Q1AchievedAnnual report
「The principal standards applied by the Group from the first quarter of the current fiscal year were as follows.」
IFRS 16, “Leases,” for which preparations had been made in FY2019, was applied from the first quarter of the current fiscal year. At the date of initial application, the company recognized right-of-use assets of ¥14,490 million and lease liabilities of ¥7,595 million. - FY2019First statedAnnual report
「IFRS 16 Leases 1 January 2019 Fiscal year ending March 2020 Amendments relating to lease accounting」
The company planned to apply IFRS 16 from the fiscal year ending March 2020 and was examining the potential increase in assets and liabilities related to operating leases for lessees.