Application of IFRS 16, “Leases”
First written in FY2020-Q1. 2 of 3 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
「The Group has applied IFRS 16, “Leases” (the “Standard”), from the beginning of the first quarter. The Standard introduces a single accounting model under which, in principle, leases held by lessees are recognized on the balance sheet, requiring lessees to recognize a right-of-use asset representing the right to use the underlying asset and a lease liability representing the obligation to pay lease payments.」
The Group continued to apply IFRS 16, “Leases,” which was adopted from the beginning of the first quarter, and reconfirmed its accounting treatment of recognizing right-of-use assets and lease liabilities. - FY2020-Q2RestatedAnnual report
「The Group has applied IFRS 16, “Leases” (the “Standard”), from the beginning of the first quarter. The Standard introduces a single accounting model under which, in principle, leases held by lessees are recognized on the balance sheet, requiring lessees to recognize a right-of-use asset representing the right to use the underlying asset and a lease liability representing the obligation to pay lease payments.」
The Group continued to apply IFRS 16, “Leases,” which was adopted from the beginning of the first quarter, in the second quarter and reconfirmed its accounting treatment of recognizing right-of-use assets and lease liabilities. - FY2020-Q1First statedAnnual report
「The Group has applied IFRS 16, “Leases” (the “Standard”), from the beginning of the first quarter of the current fiscal year. The Standard introduces a single accounting model under which, in principle, leases held by lessees are recognized on the balance sheet, requiring lessees to recognize a right-of-use asset representing the right to use the underlying asset and a lease liability representing the obligation to pay lease payments.」
The Group applied IFRS 16, “Leases,” from the beginning of the first quarter and transitioned to an accounting model under which lessees recognize right-of-use assets and lease liabilities. The Group has also disclosed the impact on the financial statements and cash flow presentation, including an increase in right-of-use assets of ¥55,195 million as of 1 April 2018 and ¥90,335 million as of 31 March 2019.