Adoption of IFRS 16, Leases
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
73 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「As a result, other property, plant and equipment, net, increased by ¥1,125 million as of the end of the third quarter of the current consolidated fiscal year, while other current liabilities increased by ¥182 million and other non-current liabilities by ¥1,025 million.」
The company continued to apply IFRS 16 and disclosed the impact on balances at the end of the third quarter from recognizing lease assets and liabilities. - FY2020-Q2RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards adopted International Financial Reporting Standard 16, Leases (hereinafter, IFRS 16), from the beginning of the first quarter of the current consolidated fiscal year. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
The company continued to apply IFRS 16, and updated the amounts recognized in property, plant and equipment, current liabilities, and non-current liabilities as of the end of the second quarter. - FY2020-Q1First statedAnnual report
「A subsidiary applying International Financial Reporting Standards adopted International Financial Reporting Standard 16, Leases (hereinafter, IFRS 16), from the beginning of the first quarter of the current consolidated fiscal year. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
The subsidiary applying IFRS adopted IFRS 16 from the first quarter and began recognizing lease assets and liabilities. Other property, plant and equipment increased by ¥1,321 million, other current liabilities by ¥200 million, and other non-current liabilities by ¥1,190 million, while retained earnings at the beginning of the period decreased by ¥69 million.