Adoption of IFRS 16, Leases
First written in FY2020-Q1. 1 of 2 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal period, the Company has applied IFRS 16, Leases, except at the Company and its domestic subsidiaries, which apply Japanese GAAP, and its U.S. subsidiaries, which apply U.S. GAAP. As a result, lessees are required, in principle, to recognize assets and liabilities for all leases. The impact of applying this standard on the financial position and operating results of the Group is immaterial.」
The Company continues to explain the application of IFRS 16 to the relevant overseas subsidiaries and other entities and that its impact on the financial position and operating results is immaterial. - FY2020-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal period, the Company has applied IFRS 16, Leases, except at the Company and its domestic subsidiaries, which apply Japanese GAAP, and its U.S. subsidiaries, which apply U.S. GAAP. As a result, lessees are required, in principle, to recognize assets and liabilities for all leases. The impact of applying this standard on the financial position and operating results of the Group is immaterial.」
From the beginning of the first quarter of the current fiscal period, IFRS 16 has been applied to the relevant overseas subsidiaries and other entities, and lessee leases are, in principle, recognized as assets and liabilities. The impact on the financial position and operating results is considered immaterial.