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: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「From the beginning of the first quarter of the current consolidated accounting period, the Group adopted IFRS 16, “Leases,” except at the Company and its domestic subsidiaries, which apply Japanese GAAP, and its US subsidiaries, which apply US GAAP. As a result, lessees are generally required to recognize assets and liabilities for all leases.」
The Company continues to apply IFRS 16, “Leases,” adopted from the first quarter, and has stated that its impact on financial position and operating results is immaterial. - FY2020-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated accounting period, the Group adopted IFRS 16, “Leases,” except at the Company and its domestic subsidiaries, which apply Japanese GAAP, and its US subsidiaries, which apply US GAAP. As a result, lessees are generally required to recognize assets and liabilities for all leases.」
The Group transitioned to accounting treatment under IFRS 16, recognizing lease assets and liabilities for lessees in principle, except at the Company and its domestic subsidiaries applying Japanese GAAP and its US subsidiaries applying US GAAP. The impact on financial position and operating results was described as immaterial.