Food & Life Companies (3563) · PolicyMitigated
Early adoption of the COVID-19-related rent-concession amendment to IFRS 16
First written in FY2020-Q3. 1 of 3 entries say "Restated". Latest entry: FY2021.
3entries
2years
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Early Adoption of IFRS 16 for Rent Concessions under the COVID-19 Practical ExpedientA theme 2 companies write about · 0 as a headwind · 2 as a tailwind
0 other companies' latest entry also says "Mitigated".
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- FY2021MitigatedAnnual report
「当社グループが新型コロナウイルス感染症関連のレント・コンセッションの実務上の便法を適用した結果、報告期間の純損益に認識されたリース料の変動額は、前連結会計年度は162百万円、当連結会計年度11百万円であります。」
Covid-19関連賃料減免の実務上の便法は継続適用されたが、純損益に認識された影響額は162百万円から11百万円へ減少した。 - FY2020RestatedAnnual report
「なお、本便法の適用により当連結会計年度における税引前利益が162百万円増加しております。」
IFRS第16号のCovid-19関連賃料減免の実務上の便法を継続適用し、通期の税引前利益への影響額を開示している。 - FY2020-Q3First statedAnnual report
「From the third quarter of the current consolidated fiscal period, we early adopted the amendment to IFRS 16, Leases, concerning rent concessions related to COVID-19.」
The practical expedient for certain rent concessions arising directly from COVID-19 was early adopted, increasing profit before tax for the cumulative third quarter by ¥118 million.