Application of IFRS 16 Leases
First written in FY2020-Q1. 2 of 5 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2025: 7 of 21 companies on the "Worse" side.
14 other companies' latest entry also says "Other".
- FY2025Planned Adoption of New Lease Accounting Standard AddedAnnual report
「The Accounting Standard for Leases and related standards will be applied from the beginning of the fiscal year ending March 2028.」
In addition to the existing application of IFRS 16 and U.S. GAAP ASU 2016-02, the company has disclosed plans to apply Japan’s new lease accounting standard and related requirements from the beginning of the fiscal year ending March 2028. - FY2021-Q2RestatedAnnual report
「Our subsidiaries applying U.S. GAAP have applied U.S. GAAP ASU 2016-02, “Leases,” from the first quarter of the consolidated fiscal year. Accordingly, for lease transactions as a lessee, we recognize assets and liabilities for, in principle, all leases.」
Continued application of U.S. GAAP ASU 2016-02, “Leases,” at the subsidiaries applying U.S. GAAP. - FY2021-Q1AdvancedAnnual report
「Our subsidiaries applying U.S. GAAP have applied U.S. GAAP ASU 2016-02, “Leases,” from the first quarter of the current consolidated fiscal year. Accordingly, for lease transactions as a lessee, we recognize assets and liabilities for, in principle, all leases.」
Following the parent company’s adoption of IFRS 16, the subsidiaries applying U.S. GAAP also adopted U.S. GAAP ASU 2016-02, “Leases,” from the first quarter of the current fiscal year. - FY2020-Q2RestatedAnnual report
「From the first quarter of the consolidated fiscal year, we have applied IFRS 16, “Leases” (published in January 2016). Accordingly, for lease transactions as a lessee, we recognize assets and liabilities for, in principle, all leases.」
The accounting treatment under IFRS 16, “Leases,” applied from the first quarter, has continued in the second quarter. - FY2020-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, we have applied IFRS 16, “Leases” (published in January 2016). Accordingly, for lease transactions as a lessee, we recognize assets and liabilities for, in principle, all leases.」
Applied IFRS 16 from the first quarter of the current consolidated fiscal year and changed to accounting treatment that recognizes assets and liabilities for, in principle, all leases as a lessee. The impact on the quarterly consolidated financial statements was described as immaterial.