Adoption of IFRS 16 “Leases”
First written in FY2020-Q2. 1 of 5 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
12 other companies' latest entry also says "Other".
- FY2026Planned Application of the New Lease Accounting StandardAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2028.」
In addition to its existing disclosures on the application of IFRS 16 and ASC Topic 842, the company has indicated plans to adopt the new lease accounting standard from the beginning of the fiscal year ending March 2028. - FY2023-Q3RestatedAnnual report
「Overseas subsidiaries applying US GAAP adopted ASC Topic 842, Leases, from the first quarter of the current fiscal year. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
The company continues to disclose the application of ASC Topic 842 at overseas subsidiaries applying US GAAP and the recognition of lease assets and liabilities. - FY2023-Q1Adoption of lease recognition under US GAAPAnnual report
「Overseas subsidiaries applying US GAAP adopted ASC Topic 842, Leases, from the first quarter of the current fiscal year. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
In addition to the existing application of IFRS 16, overseas subsidiaries applying US GAAP have adopted ASC Topic 842, Leases, from the first quarter. - FY2020-Q3Update on the impact of IFRS 16 adoptionAnnual report
「As a result, as of the end of the third quarter, property, plant and equipment increased by ¥2,283 million, while other current liabilities increased by ¥282 million and other non-current liabilities increased by ¥2,101 million. The impact on earnings for the nine months ended the third quarter was immaterial.」
With the continued application of IFRS 16, the company has updated the increases in property, plant and equipment and liabilities as of the end of the third quarter. - FY2020-Q2First statedAnnual report
「Subsidiaries applying International Financial Reporting Standards adopted IFRS 16, Leases, from the first quarter of the current fiscal year. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet. Accordingly, as of the end of the second quarter, property, plant and equipment increased by ¥2,264 million, while other current liabilities increased by ¥269 million and other non-current liabilities increased by ¥2,090 million.」
The company disclosed that IFRS 16 was adopted from the first quarter, increasing property, plant and equipment and liabilities through the recognition of lease assets and liabilities by lessees.