Application of IFRS 16, Leases
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 5 of 17 companies on the "Worse" side.
117 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The overseas consolidated subsidiaries, excluding those in the United States, have applied IFRS 16, “Leases,” from the current consolidated fiscal year. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities.」
The overseas consolidated subsidiaries, excluding those in the United States, continue to apply IFRS 16, and the impact of the change in accounting treatment is described as immaterial. - FY2020-Q2RestatedAnnual report
「The overseas consolidated subsidiaries, excluding those in the United States, have applied IFRS 16, “Leases,” from the first quarter of the current consolidated fiscal year. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities. The impact of this change on the quarterly consolidated financial statements is immaterial.」
The overseas consolidated subsidiaries, excluding those in the United States, continue to apply IFRS 16, and the impact on the quarterly consolidated financial statements is described as immaterial. - FY2020-Q1First statedAnnual report
「The overseas consolidated subsidiaries, excluding those in the United States, have applied IFRS 16, “Leases,” from the first quarter of the current consolidated fiscal year. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities.」
The overseas consolidated subsidiaries, excluding those in the United States, applied IFRS 16 from the first quarter of the current consolidated fiscal year, changing the accounting treatment so that, in principle, all leases of lessees are recognized as assets and liabilities.