Application of IFRS 16, Leases
First written in FY2020-Q1. 5 of 6 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2025: 5 of 18 companies on the "Worse" side.
118 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The overseas consolidated subsidiaries prepare their financial statements in accordance with International Financial Reporting Standards and apply International Financial Reporting Standard 16, “Leases” (hereinafter, “IFRS 16”).」
The overseas consolidated subsidiary continues to apply IFRS 16, “Leases.” - FY2021RestatedAnnual report
「The overseas consolidated subsidiaries prepare their financial statements in accordance with International Financial Reporting Standards and apply International Financial Reporting Standard 16, “Leases” (hereinafter, “IFRS 16”).」
The overseas consolidated subsidiary continues to apply IFRS 16, “Leases.” - FY2020RestatedAnnual report
「The overseas consolidated subsidiary has applied IFRS 16, “Leases,” from the current consolidated fiscal year.」
The application of IFRS 16, “Leases,” by the overseas consolidated subsidiary continues to be disclosed in the annual results. - FY2020-Q3RestatedAnnual report
「The overseas consolidated subsidiary has applied IFRS 16, “Leases,” from the first-quarter consolidated accounting period. In applying the standard, it adopted the permitted transitional method of recognizing the cumulative effect of applying the standard at the date of initial application. As a result, intangible fixed assets increased by ¥735.946 million and investments and other assets decreased by ¥735.946 million in the quarterly consolidated balance sheet at the end of the current third-quarter consolidated accounting period.」
This reiterates the application of IFRS 16, “Leases,” by the overseas consolidated subsidiary and the ¥735.946 million change in the asset line items resulting from its application. - FY2020-Q2RestatedAnnual report
「The overseas consolidated subsidiary has applied IFRS 16, “Leases,” from the first-quarter consolidated accounting period. In applying the standard, it adopted the permitted transitional method of recognizing the cumulative effect of applying the standard at the date of initial application. As a result, intangible fixed assets increased by ¥729.806 million and investments and other assets decreased by ¥729.806 million in the quarterly consolidated balance sheet at the end of the current second-quarter consolidated accounting period.」
This reiterates the application of IFRS 16, “Leases,” by the overseas consolidated subsidiary and the ¥729.806 million change in the asset line items resulting from its application. - FY2020-Q1First statedAnnual report
「The overseas consolidated subsidiary has applied IFRS 16, “Leases,” from the current first-quarter consolidated accounting period. In applying the standard, it adopted the permitted transitional method of recognizing the cumulative effect of applying the standard at the date of initial application. As a result, intangible fixed assets increased by ¥759.734 million and investments and other assets decreased by ¥759.734 million in the quarterly consolidated balance sheet at the end of the current first-quarter consolidated accounting period.」
The overseas consolidated subsidiary applied IFRS 16, “Leases,” from 1 April 2019 and adopted the method of recognizing the cumulative effect at the date of initial application. As a result, intangible fixed assets and investments and other assets each changed by ¥759.734 million.