Adoption of IFRS 16, “Leases”
First written in FY2020-Q1. 2 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
25 other companies' latest entry also says "Achieved".
- FY2020AchievedAnnual report
「The IFRS-applying subsidiaries of the Group have applied IFRS 16, “Leases,” from the beginning of the current consolidated fiscal year. Accordingly, for lessee lease transactions, right-of-use assets and lease liabilities are recognized for, in principle, all leases, and depreciation of right-of-use assets and interest expense on lease liabilities are recorded.」
The IFRS-applying subsidiaries applied IFRS 16, “Leases,” for the full fiscal year, with right-of-use assets and lease liabilities each increasing by ¥560 million at the beginning of the fiscal year. - FY2020-Q3RestatedAnnual report
「The IFRS-applying subsidiaries of the Group have applied IFRS 16, “Leases,” from the beginning of the first-quarter consolidated accounting period. Accordingly, for lessee lease transactions, right-of-use assets and lease liabilities are recognized for, in principle, all leases, and depreciation of right-of-use assets and interest expense on lease liabilities are recorded.」
The application of IFRS 16, “Leases,” from the beginning of the first-quarter consolidated accounting period and the recognition of right-of-use assets and lease liabilities continued to be reported. - FY2020-Q2RestatedAnnual report
「The IFRS-applying subsidiaries of the Group have applied IFRS 16, “Leases,” from the beginning of the first-quarter consolidated accounting period. Accordingly, for lessee lease transactions, right-of-use assets and lease liabilities are recognized for, in principle, all leases, and depreciation of right-of-use assets and interest expense on lease liabilities are recorded.」
The application of IFRS 16, “Leases,” from the beginning of the first-quarter consolidated accounting period and the recognition of right-of-use assets and lease liabilities continued to be reported. - FY2020-Q1First statedAnnual report
「The IFRS-applying subsidiaries of the Group have applied IFRS 16, “Leases,” from the beginning of the current first-quarter consolidated accounting period. Accordingly, for lessee lease transactions, right-of-use assets and lease liabilities are recognized for, in principle, all leases, and depreciation of right-of-use assets and interest expense on lease liabilities are recorded.」
The IFRS-applying subsidiaries applied IFRS 16 from the beginning of the first quarter of fiscal 2019 and recognized right-of-use assets and lease liabilities. At the date of initial application, each of right-of-use assets and lease liabilities increased by ¥560 million.