Planned adoption of IFRS 16 for the fiscal year ending March 2020
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 7 of 19 companies on the "Worse" side.
75 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The Group has applied IFRS 16, Leases (issued in 2016, hereinafter IFRS 16), from the current consolidated fiscal year.」
The adoption of IFRS 16 planned in the previous fiscal year continues as the accounting policy for the full fiscal year. - FY2020-Q3RestatedAnnual report
「The Group has applied IFRS 16, Leases (issued in 2016, hereinafter IFRS 16), from the first quarter of the current consolidated fiscal year.」
The adoption of IFRS 16, planned in the previous fiscal year and begun from the first quarter, continued in the third quarter. - FY2020-Q2RestatedAnnual report
「The Group has applied IFRS 16, Leases (issued in 2016, hereinafter IFRS 16), from the first quarter of the current consolidated fiscal year.」
The adoption of IFRS 16, planned in the previous fiscal year and begun from the first quarter, continued in the second quarter. As of the end of September, right-of-use assets were ¥1,262 million and lease liabilities were ¥1,241 million. - FY2020-Q1AchievedAnnual report
「The Group has applied IFRS 16, Leases (issued in 2016, hereinafter IFRS 16), from the first quarter of the current consolidated fiscal year.」
The Group adopted IFRS 16, which had been scheduled for adoption from the fiscal year ending March 2020, from the first quarter. It recognized right-of-use assets of ¥747 million and lease liabilities of ¥747 million, and stated that there would be no material impact on operating profit or quarterly profit. - FY2019First statedAnnual report
「As of the adoption date of the standard, 1 April 2019, assets and liabilities are expected to increase by approximately ¥600 million each, but no material impact on the consolidated income statement or consolidated statement of cash flows is expected. The Group plans to apply the modified retrospective approach, under which the standard is applied retrospectively and the cumulative effect of adoption is recognized on the adoption date.」
Regarding IFRS 16, which had not yet been adopted, the planned adoption from the fiscal year ending March 2020, the expected increase of approximately ¥600 million each in assets and liabilities, and the policy of adopting the modified retrospective approach were disclosed for the first time.