Application of IFRS 16, Leases
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2025: 8 of 22 companies on the "Worse" side.
88 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「Subsidiaries applying International Financial Reporting Standards apply International Financial Reporting Standard 16, “Leases” (hereinafter, “IFRS 16”).」
The IFRS-adopting subsidiaries continue to apply IFRS 16. - FY2020-Q2RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards has applied International Financial Reporting Standard 16, Leases (hereinafter, “IFRS 16”), from the first quarter. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
An IFRS-applying subsidiary continues to apply IFRS 16, and lease assets at the end of the second quarter of the current fiscal year have increased by ¥1,456 million versus before adoption. - FY2020-Q1First statedAnnual report
「Subsidiaries applying International Financial Reporting Standards have applied IFRS 16, Leases, from the first quarter of the current consolidated fiscal year. As a result, lessees generally recognize all leases as assets and liabilities on the balance sheet.」
An IFRS-applying subsidiary adopted IFRS 16 from the current quarter, increasing lease assets by ¥1,555 million, other current liabilities by ¥233 million and other non-current liabilities by ¥1,627 million. The opening balance of retained earnings decreased by ¥306 million.