Adoption of IFRS 16, Leases
First written in FY2020-Q2. 2 of 3 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
73 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards has adopted International Financial Reporting Standard 16, Leases (hereinafter, “IFRS 16”), from the current consolidated fiscal year.」
The adoption of IFRS 16 by the IFRS-applying subsidiary has been confirmed as an accounting policy for the full fiscal year, with the impact on the consolidated financial statements described as immaterial. - FY2020-Q3RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards has adopted International Financial Reporting Standard 16, Leases (hereinafter, “IFRS 16”), from the first quarter of the consolidated fiscal year.」
The adoption of IFRS 16 by the subsidiary applying IFRS continues to be disclosed, with the impact on the quarterly consolidated financial statements described as immaterial. - FY2020-Q2First statedAnnual report
「A subsidiary applying International Financial Reporting Standards adopted International Financial Reporting Standard 16, Leases (hereinafter, IFRS 16), from the first quarter of the consolidated fiscal year. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
A subsidiary applying IFRS adopted IFRS 16 from the first quarter of the consolidated fiscal year and began recognizing assets and liabilities for leases as a lessee. The impact on the quarterly consolidated financial statements was described as immaterial.