Adoption of IFRS 16 “Leases”
First written in FY2020-Q1. 3 of 5 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「At overseas consolidated subsidiaries applying International Financial Reporting Standards, the company applies IFRS 16, “Leases.” Depreciation of right-of-use assets recognised as assets is calculated using the straight-line method.」
The company continues to apply IFRS 16, “Leases,” at its overseas consolidated subsidiaries. - FY2020AchievedAnnual report
「At overseas consolidated subsidiaries applying International Financial Reporting Standards, the company has applied IFRS 16, “Leases,” from the current consolidated fiscal year. As a result, lessees are required, in principle, to recognise all leases as assets and liabilities on the consolidated balance sheet. Accordingly, lease assets increased by ¥113.900 million, current lease liabilities increased by ¥8.638 million, and non-current lease liabilities increased by ¥109.202 million on the consolidated balance sheet at the end of the current consolidated fiscal year.」
The company applied IFRS 16, “Leases,” at its overseas consolidated subsidiaries from the start of the fiscal year and recognised lease assets and lease liabilities on the consolidated balance sheet. - FY2020-Q3RestatedAnnual report
「At overseas consolidated subsidiaries applying International Financial Reporting Standards, the company has applied IFRS 16, “Leases,” from the first quarter of the consolidated fiscal year. As a result, lessees are required, in principle, to recognise all leases as assets and liabilities on the quarterly consolidated balance sheet. Accordingly, lease assets included in tangible property, plant and equipment increased by ¥119.332 million, current lease liabilities increased by ¥8.715 million, and non-current lease liabilities increased by ¥114.042 million on the quarterly consolidated balance sheet for the current third quarter.」
The company reaffirms the application of IFRS 16, “Leases,” at its overseas consolidated subsidiaries and reports the amounts of lease assets and lease liabilities recognised as of the end of the third quarter. - FY2020-Q2RestatedAnnual report
「At overseas consolidated subsidiaries applying International Financial Reporting Standards, the company has applied IFRS 16, “Leases,” from the first quarter of the consolidated fiscal year. As a result, lessees are required, in principle, to recognise all leases as assets and liabilities on the quarterly consolidated balance sheet. Accordingly, lease assets included in tangible property, plant and equipment increased by ¥117.878 million, current lease liabilities increased by ¥8.112 million, and non-current lease liabilities increased by ¥112.248 million on the quarterly consolidated balance sheet for the current second quarter.」
The company reaffirms the application of IFRS 16, “Leases,” at its overseas consolidated subsidiaries and reports the amounts of lease assets and lease liabilities recognised as of the end of the second quarter. - FY2020-Q1First statedAnnual report
「At overseas consolidated subsidiaries applying International Financial Reporting Standards, the company has applied IFRS 16, “Leases,” from the current first quarter of the consolidated fiscal year. As a result, lessees are required, in principle, to recognise all leases as assets and liabilities on the quarterly consolidated balance sheet. Accordingly, lease assets included in tangible property, plant and equipment increased by ¥124.999 million, current lease liabilities increased by ¥7.696 million, and non-current lease liabilities increased by ¥118.589 million on the quarterly consolidated balance sheet for the current first quarter.」
The company applied IFRS 16, “Leases,” at its overseas consolidated subsidiaries from the current first quarter and recognised lease assets of ¥124.999 million, current lease liabilities of ¥7.696 million and non-current lease liabilities of ¥118.589 million.