Preparation for Applying IFRS 16 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: 8 of 22 companies on the "Worse" side.
89 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「In the condensed interim consolidated statement of financial position at the end of the third quarter of the current consolidated fiscal year, right-of-use assets increased by ¥15,580 million, lease liabilities under current liabilities increased by ¥4,452 million, and lease liabilities under non-current liabilities increased by ¥11,586 million.」
The impact of IFRS 16, applied from the first quarter, on right-of-use assets and lease liabilities is specifically disclosed as of the end of the third quarter. - FY2020-Q2RestatedAnnual report
「In the condensed interim consolidated statement of financial position at the end of the second quarter of the current consolidated fiscal year, right-of-use assets increased by ¥15,939 million, lease liabilities under current liabilities increased by ¥4,508 million, and lease liabilities under non-current liabilities increased by ¥11,862 million.」
The impact of IFRS 16, applied from the first quarter, on period-end balances of right-of-use assets and lease liabilities is specifically disclosed as of the second quarter. - FY2020-Q1AchievedAnnual report
「The Group has applied IFRS 16, “Leases,” from the first quarter of the current consolidated fiscal year.」
The company has progressed from the preparation and planned application for the fiscal year ending March 2020 disclosed in the previous fiscal year and began applying IFRS 16 from the first quarter of the consolidated fiscal year beginning 1 April 2019. - FY2019First statedAnnual report
「Our Group plans to apply this exemption provision. The application of this standard is expected to increase both assets and liabilities by approximately ¥15 billion in the consolidated statement of financial position at the beginning of the fiscal year ending March 2020.」
The company planned to apply IFRS 16 in the fiscal year ending March 2020, and disclosed that assets and liabilities were expected to increase by approximately ¥15 billion at the beginning of the fiscal year.