Application of IFRS 16 “Leases”
First written in FY2020-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023.
Lecip Holdings moved to the "Worse" side of this theme in 2023, the same year as the typical company in this theme.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
7 other companies' latest entry also says "Reframed".
- FY2023ReframedAnnual report
「米国会計基準を採用している一部の在外連結子会社は、当連結会計年度より、ASC第842号「リース」を適用しております。これにより、当該在外連結子会社における借手のリース取引については、原則としてすべてのリースを貸借対照表に資産及び負債として計上することといたしました。」
従来のIFRS第16号適用に加え、米国会計基準を採用する在外子会社にもASC第842号を適用し、使用権資産19,842千円等を計上した。 - FY2020-Q2RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards has applied International Financial Reporting Standard 16, Leases (hereinafter, “IFRS 16”), from the first quarter. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
IFRS第16号の適用と、リース借手の資産・負債計上への変更を継続して開示している。 - 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.」
Subsidiaries applying IFRS adopted IFRS 16 from the first quarter, changing the accounting treatment so that lessee leases are generally recognized as assets and liabilities. The impact on the financial statements was described as immaterial.