Adoption of IFRS 16, Leases
First written in FY2020-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards has applied International Financial Reporting Standard 16, Leases, from the current consolidated fiscal year.」
The IFRS-applying subsidiary continues to apply IFRS 16 and generally recognize lessee leases as assets and liabilities. - FY2020-Q3RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards has applied International Financial Reporting Standard 16, Leases (hereinafter, “IFRS 16”), from the first quarter. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
The company continues to disclose the application of IFRS 16 from the first quarter at the IFRS-applying subsidiary and the recognition of lessee leases as assets and liabilities. - FY2020-Q2RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards has applied International Financial Reporting Standard 16, Leases (hereinafter, “IFRS 16”), from the first quarter. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
The company continues to disclose the application of IFRS 16 from the first quarter at the IFRS-applying subsidiary and the recognition of lessee leases as assets and liabilities. - FY2020-Q1First statedAnnual report
「Subsidiaries applying International Financial Reporting Standards have applied IFRS 16, Leases, from the first quarter of the current consolidated fiscal year. As a result, lessees generally recognize all leases as assets and liabilities on the balance sheet.」
At a subsidiary applying IFRS, IFRS 16 was applied from the beginning of the first quarter of the current fiscal year, changing the accounting treatment so that lessee leases are generally recognized as assets and liabilities. The impact on the financial statements was described as immaterial.