Adoption of IFRS 16, Leases
First written in FY2020-Q1. 1 of 2 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual 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.」
The Company reconfirmed that IFRS 16, adopted from the first quarter, continued to be applied as an accounting policy in the third quarter. - FY2020-Q1First statedAnnual report
「A subsidiary applying International Financial Reporting Standards adopted IFRS 16, "Leases" (IFRS 16), from the first-quarter consolidated accounting period. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
For subsidiaries applying IFRS, the Company adopted IFRS 16 from the first quarter and changed its accounting policy so that lessees recognize lease-related assets and liabilities.