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.
111 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「From the beginning of the first quarter of the consolidated fiscal year, the Group has applied IFRS 16 Leases, except at the Company and its domestic subsidiaries that apply Japanese GAAP and its U.S. subsidiaries that apply U.S. GAAP. Accordingly, lessees are required, in principle, to recognize assets and liabilities for all leases. The impact of applying this standard on the Group's financial position and operating results is immaterial.」
The disclosure reiterates that IFRS 16 was adopted from the first quarter and that its impact on the financial position and operating results was immaterial. - FY2020-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, the Group has applied IFRS 16 Leases, except at the Company and its domestic subsidiaries that apply Japanese GAAP and its U.S. subsidiaries that apply U.S. GAAP. Accordingly, lessees are required, in principle, to recognize assets and liabilities for all leases. The impact of applying this standard on the Group's financial position and operating results is immaterial.」
From the beginning of the first quarter of the current consolidated fiscal year, IFRS 16 was applied to the relevant overseas subsidiaries and other entities, changing the accounting treatment for lessee leases to one that recognizes assets and liabilities in principle. The impact on financial position and operating results was immaterial.