Application of IFRS 16, Leases
First written in FY2020-Q1. 1 of 2 entries say "Advanced", first in FY2020-Q2. Latest entry: FY2020-Q2.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
8 other companies' latest entry also says "Advanced".
- FY2020-Q2AdvancedAnnual report
「Upon application of the accounting standard, right-of-use assets under property, plant and equipment increased by ¥87 million, other current liabilities increased by ¥35 million, and other non-current liabilities increased by ¥53 million in the consolidated balance sheet as of the end of the second quarter. The impact on the consolidated income statement for the second quarter was immaterial.」
The impact of applying IFRS 16 at the end of the second quarter was specifically reported as increases of ¥87 million in right-of-use assets, ¥35 million in current liabilities and ¥53 million in non-current liabilities. - FY2020-Q1First statedAnnual report
「The IFRS-applying subsidiaries of the Group have applied IFRS 16, Leases, from the first quarter of the current fiscal year. In applying the standard, the subsidiaries adopted the transition method permitted under which the cumulative effect of applying the standard is recognized at the date of initial application.」
An IFRS-applying subsidiary adopted IFRS 16 from 1 February 2019 and recognized ¥41 million in right-of-use assets and an increase in liabilities. The impact on the quarterly consolidated income statement was described as immaterial.