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: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「As a result, at the end of the consolidated fiscal year, right-of-use assets, net, under fixed assets increased by ¥2,579 million, current lease liabilities under current liabilities increased by ¥732 million, and non-current lease liabilities under non-current liabilities increased by ¥1,901 million.」
The application of IFRS 16 continued, and the amounts of assets and liabilities recognized upon initial application were confirmed in the annual financial statements. - FY2020-Q3RestatedAnnual report
「As a result, the quarterly consolidated balance sheet at the end of the third quarter included right-of-use assets, net, of ¥1,369 million under fixed assets, current lease liabilities of ¥601 million under current liabilities, and non-current lease liabilities of ¥779 million under non-current liabilities.」
The company continued to disclose the application of IFRS 16, Leases, and specified the amounts of right-of-use assets and lease liabilities recognized at the end of the third quarter. - FY2020-Q2RestatedAnnual report
「The group's overseas consolidated subsidiaries applying IFRS adopted IFRS 16, Leases, from the first quarter of the current fiscal year. In applying the standard, the group adopted the permitted transitional method of recognizing the cumulative effect of applying the standard at the date of initial application.」
The adoption of IFRS 16, Leases, by the group's overseas consolidated subsidiaries applying IFRS from the first quarter, and the method of recognizing the cumulative effect at the date of initial application, continued to be disclosed. - FY2020-Q1First statedAnnual report
「The group's overseas consolidated subsidiaries applying IFRS adopted IFRS 16, Leases, from the first quarter of the current fiscal year. In applying the standard, the group adopted the permitted transitional method of recognizing the cumulative effect of applying the standard at the date of initial application.」
The group's overseas consolidated subsidiaries applying IFRS adopted IFRS 16 from the first quarter and recognized ¥1,707 million in right-of-use assets and total lease liabilities of ¥1,712 million.