Application of IFRS 16, “Leases”
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 5 of 18 companies on the "Worse" side.
117 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「Certain overseas consolidated subsidiaries adopted IFRS 16, Leases, from the beginning of the first quarter of the current consolidated fiscal year and, under the lessee accounting requirements, recognized assets and liabilities for, in principle, all leases on the quarterly consolidated balance sheet.」
The continued application of IFRS 16, Leases, by certain overseas consolidated subsidiaries has been disclosed, and the impact on the financial statements is described as immaterial. - FY2020-Q2RestatedAnnual report
「Certain overseas consolidated subsidiaries adopted IFRS 16, Leases, from the beginning of the first quarter of the current consolidated fiscal year and, under the lessee accounting requirements, recognized assets and liabilities for, in principle, all leases on the quarterly consolidated balance sheet.」
The continued application of IFRS 16, Leases, by certain overseas consolidated subsidiaries has been disclosed. - FY2020-Q1First statedAnnual report
「Certain overseas consolidated subsidiaries applied IFRS 16 “Leases” from the beginning of the first quarter of the consolidated fiscal year. Under lessee accounting, assets and liabilities for, in principle, all leases are recognized on the quarterly consolidated balance sheet.」
Some overseas consolidated subsidiaries began applying IFRS 16, Leases, from the beginning of the current quarter. The company stated that the impact of the application on the quarterly consolidated financial statements was immaterial.