Adoption of IFRS 16, Leases
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「From the current consolidated fiscal year, overseas consolidated subsidiaries other than those in the United States have applied IFRS 16, Leases.」
The application of IFRS 16 by overseas consolidated subsidiaries other than those in the United States was confirmed for the full year, with recognition of right-of-use assets and lease liabilities disclosed. - FY2019-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, overseas consolidated subsidiaries other than those in the United States have applied IFRS 16, Leases (issued in January 2016) (hereinafter, IFRS 16).」
The application of IFRS 16 by overseas consolidated subsidiaries other than those in the United States continues to be disclosed. - FY2019-Q2RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, overseas consolidated subsidiaries other than those in the United States have applied IFRS 16, Leases (issued in January 2016) (hereinafter, IFRS 16).」
The application of IFRS 16 by overseas consolidated subsidiaries other than those in the United States continues to be disclosed. - FY2019-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, overseas consolidated subsidiaries other than those in the United States have applied IFRS 16, Leases (issued in January 2016) (hereinafter, IFRS 16).」
The overseas consolidated subsidiaries other than those in the United States applied IFRS 16, increasing property, plant and equipment, current liabilities, and non-current liabilities at the beginning of the period. The impact on profit or loss was described as immaterial.