Adoption of IFRS 16, Leases
First written in FY2020-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 8 of 22 companies on the "Worse" side.
90 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards has applied International Financial Reporting Standard 16, Leases, from the current consolidated fiscal year.」
The adoption of IFRS 16 Leases is described as an accounting policy for the full fiscal year, and its impact on the consolidated financial statements is considered immaterial. - FY2020-Q3RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards has adopted International Financial Reporting Standard 16, Leases, from the first quarter of the consolidated fiscal year under review (hereinafter, IFRS 16). As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet. The impact of this adoption on the consolidated financial statements for the cumulative nine-month period under review was immaterial.」
The adoption of IFRS 16 Leases and its immaterial impact on the consolidated financial statements for the cumulative third-quarter period continue to be described. - FY2020-Q2RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards has adopted International Financial Reporting Standard 16, Leases (hereinafter, “IFRS 16”), from the first quarter of the consolidated fiscal year.」
The adoption of IFRS 16 Leases continues to be described in the second quarter, and its impact on the consolidated financial statements is considered immaterial. - FY2020-Q1First statedAnnual report
「A subsidiary applying International Financial Reporting Standards adopted IFRS 16, "Leases" (IFRS 16), from the first-quarter consolidated accounting period. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
A subsidiary applying IFRS adopted IFRS 16 from the first quarter. The impact of the adoption on the consolidated financial statements for the quarter was considered immaterial.