Recognition of Right-of-Use Assets and Lease Liabilities under IFRS
First written in FY2024-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2025: 7 of 21 companies on the "Worse" side.
81 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「Under IFRS, leases for lessees are not classified as finance leases or operating leases; instead, right-of-use assets and lease liabilities are recognised for lease transactions.」
Following the adoption of IFRS, the company continues to recognise right-of-use assets and lease liabilities. - FY2024-Q3RestatedAnnual report
「Under IFRS, leases for lessees are not classified as finance leases or operating leases; instead, right-of-use assets and lease liabilities are recognised for lease transactions.」
Following the adoption of IFRS, the company continues to recognise right-of-use assets and lease liabilities. - FY2024-Q1First statedAnnual report
「Under IFRS, leases for lessees are not classified as finance leases or operating leases; instead, right-of-use assets and lease liabilities are recognised for lease transactions.」
Upon first-time adoption of IFRS, the company introduced accounting treatment under which leases for lessees are not classified and right-of-use assets and lease liabilities are recognised.