Application of IFRS 16 Leases
First written in FY2020-Q2. 1 of 2 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 8 of 22 companies on the "Worse" side.
86 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「As a result, other tangible fixed assets, net increased by ¥100.706 million, other current liabilities increased by ¥22.869 million, and other non-current liabilities increased by ¥31.415 million at the end of the third-quarter consolidated accounting period. The impact on profit or loss for the nine-month consolidated period was immaterial.」
The company continues to apply IFRS 16 and has updated the increases in assets and liabilities resulting from its application and the immaterial impact on profit or loss. - FY2020-Q2First statedAnnual report
「Subsidiaries applying International Financial Reporting Standards have applied International Financial Reporting Standard 16, Leases (hereinafter, “IFRS 16”), from the beginning of the first quarter of the current consolidated fiscal year.」
A subsidiary applying IFRS adopted IFRS 16 from the first-quarter consolidated accounting period, increasing property, plant and equipment and liabilities. The company stated that the impact on profit or loss was immaterial.