Kawata Mfg. (6292) · PolicyRestated
Application of IFRS 16, “Leases”
First written in FY2020. 1 of 2 entries say "Restated". Latest entry: FY2021.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
IFRS 16 (Leases) ImplementationA theme 159 companies write about · 2 as a headwind · 1 as a tailwind
The whole theme swung hardest in 2025: 7 of 21 companies on the "Worse" side.
78 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 159 companies compared. The sentences above are computed from all 159.Full recordFilings, disclosures and news, newest first
- FY2021RestatedAnnual report
「Subsidiaries applying International Financial Reporting Standards have applied International Financial Reporting Standard 16, “Leases” (IFRS 16), from the current consolidated fiscal year.」
The IFRS-adopting subsidiaries continue to apply IFRS 16. - FY2020First statedAnnual report
「Subsidiaries applying International Financial Reporting Standards have applied International Financial Reporting Standard 16, “Leases” (IFRS 16), from the current consolidated fiscal year. As a result, lessees are generally required to recognise all leases as assets and liabilities on the balance sheet.」
An IFRS-adopting subsidiary applied IFRS 16 and recognised ¥56.372 million in lease assets and current and non-current lease liabilities.