Adoption of IFRS 16 “Leases” and Recognition of Right-of-Use Assets and Lease Liabilities
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 8 of 22 companies on the "Worse" side.
86 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「Our group has applied IFRS 16 Leases (issued in January 2016) from the first quarter of the current fiscal year (hereinafter, IFRS 16).」
For IFRS 16, adopted from the first quarter, the company continues to apply accounting treatment that recognizes right-of-use assets and lease liabilities. - FY2020-Q2RestatedAnnual report
「As a result of applying IFRS 16, at the beginning of the first quarter of the current fiscal year, total assets increased by ¥104,408 million, total liabilities increased by ¥105,711 million and retained earnings decreased by ¥1,302 million.」
For IFRS 16, adopted from the first quarter, the company is reconfirming the recognition of right-of-use assets and lease liabilities and the impact on assets, liabilities and retained earnings at the start of adoption. - FY2020-Q1First statedAnnual report
「Our group has applied IFRS 16 Leases (issued in January 2016) from the first quarter of the current fiscal year (hereinafter, IFRS 16). As a result of applying IFRS 16, at the beginning of the first quarter of the current fiscal year, total assets increased by ¥104,408 million, total liabilities increased by ¥105,711 million and retained earnings decreased by ¥1,302 million.」
From 1 April 2019, the company adopted IFRS 16 and transitioned to a single accounting model under which right-of-use assets and lease liabilities are generally recognized for lessees. At the start of adoption, assets increased by ¥104,408 million, liabilities increased by ¥105,711 million and retained earnings decreased by ¥1,302 million.