Adoption of IFRS 16, Leases
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
73 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The Group's subsidiaries that apply IFRS adopted IFRS 16, "Leases" (hereinafter, IFRS 16), from the current consolidated fiscal year.」
The filing continues to disclose the application of IFRS 16 by the Group's IFRS-applying subsidiary. - FY2019-Q3RestatedAnnual report
「The Group's subsidiaries that apply IFRS adopted IFRS 16, "Leases" (hereinafter, IFRS 16), from the first quarter of the consolidated fiscal period.」
The filing continues to disclose the application of IFRS 16 by the Group's IFRS-applying subsidiary. - FY2019-Q2RestatedAnnual report
「The Group's subsidiaries that apply IFRS adopted IFRS 16, "Leases" (hereinafter, IFRS 16), from the first quarter of the consolidated fiscal period.」
The disclosure continues to state that the Group's IFRS-applying subsidiary has adopted IFRS 16 and that its impact on the consolidated financial statements is immaterial. - FY2019-Q1First statedAnnual report
「The Group's subsidiary that applies IFRS adopted IFRS 16, "Leases" (hereinafter, IFRS 16), from the first quarter of the current consolidated fiscal period. In applying IFRS 16, the subsidiary adopted the transitional method of recognizing the cumulative effect of applying the standard at the date of initial application, as permitted under the transitional provisions. The impact of applying the standard on the consolidated financial statements is immaterial.」
The subsidiary that applies IFRS adopted IFRS 16 from the first quarter of 2019 and adopted the transitional method of recognizing the cumulative effect at the date of initial application. The filing states that the impact on the consolidated financial statements is immaterial.