Planned application of IFRS 16 for the fiscal year ending December 2019
First written in FY2018. 1 of 5 entries say "Achieved", first in FY2019-Q1. Latest entry: FY2019.
The whole theme swung hardest in 2025: 8 of 22 companies on the "Worse" side.
15 other companies' latest entry also says "Other".
- FY2019Full-year update on the impact of IFRS 16Annual report
「In the consolidated statement of cash flows, cash flow from financing activities for the consolidated fiscal year decreased by ¥810.561 million, while cash flow from operating activities increased by the same amount.」
The company confirmed the full-year application of IFRS 16 from January 2019 and disclosed the opening increases of ¥942.455 million in right-of-use assets and ¥886.287 million in interest-bearing liabilities, as well as the impact on cash flow classification. - FY2019-Q3Third-quarter update on the impact of IFRS 16Annual report
「In the condensed quarterly consolidated statement of cash flows, cash flow from financing activities for the cumulative third quarter decreased by ¥611.887 million, while cash flow from operating activities increased by the same amount.」
The company updated the impact of applying IFRS 16 on cash flow classification to ¥611.887 million for the cumulative third quarter. - FY2019-Q2RestatedAnnual report
「Our group has applied IFRS 16 Leases since the first quarter consolidated accounting period.」
The company continued applying IFRS 16 from the first quarter of 2019 in the second quarter and disclosed a presentation impact under which cash flow from financing activities decreased by ¥406.774 million while cash flow from operating activities increased by the same amount. - FY2019-Q1AchievedAnnual report
「Our group has applied IFRS 16 Leases since the first quarter of the fiscal year.」
The company actually applied IFRS 16 from the first quarter of 2019, as previously disclosed as planned, increasing property, plant and equipment by ¥942.455 million and interest-bearing liabilities, including lease liabilities, by ¥886.287 million at the beginning of the period. - FY2018First statedAnnual report
「IFRS 16 Leases introduces a single accounting model under which leases for lessees are generally recognized on the balance sheet. Our group will not restate comparative information, and the cumulative effect of applying the standard will be recognized as an adjustment to the opening balance of retained earnings on 1 January 2019.」
The company first disclosed its planned adoption of IFRS 16 from the fiscal year ending December 2019 and its estimate of additional recognition of right-of-use assets and lease liabilities.