Application of IFRS 16, “Leases”
First written in FY2020-Q2. 7 of 10 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 7 of 21 companies on the "Worse" side.
78 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Accounting Standard for Leases and related standards will be adopted from the beginning of the fiscal year ending March 2028.」
The Company has continued to disclose plans to adopt the new lease accounting standard from the beginning of the fiscal year ending March 2028. - FY2025AdvancedAnnual report
「The Accounting Standard for Leases and related standards will be adopted from the beginning of the fiscal year ending March 2028.」
The Company disclosed plans to adopt the new Japanese lease accounting standard from the beginning of the fiscal year ending March 2028. The impact on the consolidated financial statements is currently being evaluated. - FY2024RestatedAnnual report
「The overseas consolidated subsidiaries prepare their financial statements mainly in accordance with International Financial Reporting Standards and apply IFRS 16, Leases.」
The overseas subsidiaries continue to apply IFRS 16. - FY2023-Q3RestatedAnnual report
「The Company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company has applied the new accounting policies prescribed by the guidance prospectively. As a result, there is no impact on the quarterly consolidated financial statements.」
The Company has continued to disclose the application guidance for the accounting standard for fair value measurement adopted from the beginning of the first quarter of the consolidated accounting period and the absence of any impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The Company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company has applied the new accounting policies prescribed by the guidance prospectively. As a result, there is no impact on the quarterly consolidated financial statements.」
The Company has continued to disclose the application guidance for the accounting standard for fair value measurement adopted from the beginning of the first quarter of the consolidated accounting period and the absence of any impact on the financial statements. - FY2023-Q1AchievedAnnual report
「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first-quarter consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
The new accounting standard concerning fair value measurement, which had previously been scheduled for adoption, was adopted from the beginning of the first quarter of the consolidated accounting period. The filing states that it had no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「The Accounting Standard for Revenue Recognition and the Implementation Guidance on the Accounting Standard for Revenue Recognition are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The Company continues to plan to adopt the revenue recognition standards and related standards from the beginning of the fiscal year ending March 2022. - FY2020RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards has applied IFRS 16, Leases, from the consolidated fiscal year under review.」
The Company continued to disclose the adoption of IFRS 16, including recognition of right-of-use assets of ¥450 million and lease liabilities. - FY2020-Q3RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards has applied IFRS 16, Leases, from the first quarter of the consolidated accounting period. Upon adoption of IFRS 16, the Group elected the method of recognizing the cumulative effect permitted as a transitional measure at the date of initial application.」
The Company continued to disclose the adoption of IFRS 16. As of the end of the third quarter, other property, plant and equipment had increased by ¥404.764 million, other current liabilities by ¥64.642 million, and other non-current liabilities by ¥344.069 million. - FY2020-Q2First statedAnnual report
「Subsidiaries applying International Financial Reporting Standards have applied International Financial Reporting Standard 16, Leases (hereinafter, “IFRS 16”), from the beginning of the first quarter of the current consolidated fiscal year.」
A subsidiary applying International Financial Reporting Standards adopted IFRS 16 from the first quarter of the consolidated accounting period. Other property, plant and equipment increased by ¥422.574 million, other current liabilities by ¥65.298 million, and other non-current liabilities by ¥359.663 million. The filing states that the impact on profit and loss was immaterial.