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: 9 of 24 companies on the "Worse" side.
91 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「The group's subsidiaries applying IFRS have adopted IFRS 16, Leases, from the first quarter of the current consolidated fiscal year. As a result of applying the standard, other property, plant and equipment increased by ¥92 million, other current liabilities by ¥43 million, and other non-current liabilities by ¥51 million in the consolidated balance sheet at the end of the third quarter. The impact on the consolidated income statement for the third quarter was immaterial.」
The company continues to apply IFRS 16, Leases, and has updated the impact on the balance sheet at the end of the third quarter. - FY2020-Q2RestatedAnnual report
「The group’s IFRS-reporting subsidiaries have applied IFRS 16, “Leases,” from the first quarter of the consolidated fiscal year.」
The company continues to apply IFRS 16, Leases. In the balance sheet for the second quarter, it reports increases of ¥76 million in other property, plant and equipment, ¥45 million in other current liabilities, and ¥32 million in other non-current liabilities. - FY2020-Q1First statedAnnual report
「The Group's subsidiaries applying IFRS have adopted IFRS 16 "Leases" from the first quarter of the current consolidated fiscal year.」
A subsidiary applying IFRS adopted IFRS 16 from the first quarter of the current consolidated fiscal year, increasing other property, plant and equipment by ¥86 million, other current liabilities by ¥67 million, and other non-current liabilities by ¥19 million. The impact on the income statement is described as immaterial.