Adoption of IFRS 16, “Leases”
First written in FY2020-Q3. 2 of 3 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2025: 8 of 22 companies on the "Worse" side.
87 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「The subsidiary applying International Financial Reporting Standards has adopted International Financial Reporting Standard 16, Leases (hereinafter, IFRS 16). Under IFRS 16, lessees generally recognise all leases as assets and liabilities on the balance sheet.」
The company continues to apply IFRS 16. - FY2020RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards has adopted International Financial Reporting Standard 16, Leases, 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.」
The application of IFRS 16 was confirmed in the full-year financial statements, with increases of ¥487 million in property, plant and equipment, ¥7 million in intangible assets, ¥238 million in current liabilities, and ¥245 million in non-current liabilities disclosed. - FY2020-Q3First statedAnnual report
「A subsidiary applying International Financial Reporting Standards has applied International Financial Reporting Standard 16, “Leases” (hereinafter, “IFRS 16”), since the first quarter. As a result, lessees generally recognize all leases as assets and liabilities on the balance sheet.」
A subsidiary applying IFRS adopted IFRS 16 from the first quarter, and for the first time reported a change in accounting policy under which lessees generally recognise leases as assets and liabilities.