Adoption of IFRS 16, Leases
First written in FY2020-Q1. 2 of 5 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 9 of 24 companies on the "Worse" side.
18 other companies' latest entry also says "Other".
- FY2026Planned Adoption of New Lease Accounting StandardAnnual report
「The “Accounting Standard for Leases” and the “Implementation Guidance on Accounting Standard for Leases” are scheduled to be applied from the beginning of the fiscal year ending March 2028.」
In addition to the application of IFRS 16, the company plans to apply the new domestic lease accounting standards and other requirements from the fiscal year ending March 2028, and is assessing the amount of the impact. - FY2020AdvancedAnnual report
「As a result, at the end of the current consolidated fiscal year, property, plant and equipment increased by ¥118 million, current liabilities for lease liabilities increased by ¥35 million, and non-current liabilities for lease liabilities increased by ¥11 million.」
The application of IFRS 16 “Leases” continued throughout the fiscal year and was reflected at year-end as increases of ¥118 million in property, plant and equipment, ¥35 million in current lease liabilities and ¥11 million in non-current lease liabilities. - FY2020-Q3RestatedAnnual report
「As a result, at the end of the third quarter of the current consolidated fiscal year, property, plant and equipment increased by ¥103 million, current liabilities for lease liabilities increased by ¥21 million, and non-current liabilities for lease liabilities increased by ¥10 million. The impact on profit or loss for the cumulative third quarter was immaterial.」
The application of IFRS 16 continued, and at the end of the third quarter, property, plant and equipment increased by ¥103 million, while current and non-current lease liabilities increased by ¥21 million and ¥10 million, respectively. - FY2020-Q2RestatedAnnual report
「As a result, at the end of the second quarter of the current consolidated fiscal year, property, plant and equipment increased by ¥41 million, current liabilities for lease liabilities increased by ¥25 million, and non-current liabilities for lease liabilities increased by ¥15 million. The impact on profit or loss for the cumulative second quarter was immaterial.」
The application of IFRS 16 continued, and at the end of the second quarter, property, plant and equipment increased by ¥41 million, while current and non-current lease liabilities increased by ¥25 million and ¥15 million, respectively. - 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.」
A subsidiary applying International Financial Reporting Standards adopted IFRS 16 from the current quarter and began recognizing assets and liabilities for lease lessees. As a result, property, plant and equipment increased by ¥35 million, while current and non-current lease liabilities increased by ¥25 million and ¥10 million, respectively.