Applying IFRS 16 Leases
First written in FY2020-Q1. 2 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 8 of 22 companies on the "Worse" side.
27 other companies' latest entry also says "Achieved".
- FY2020AchievedAnnual report
「A subsidiary applying International Financial Reporting Standards has applied International Financial Reporting Standard 16 "Leases" (hereinafter, "IFRS 16") from the current consolidated fiscal year. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities on the balance sheet.」
The company also applied IFRS 16 on an annual basis and, at the end of the current fiscal year, recognized ¥312 million in property, plant and equipment and total current and non-current lease liabilities of ¥323 million. - FY2020-Q3RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards adopted International Financial Reporting Standard 16, Leases (hereinafter, IFRS 16), from the first quarter of the consolidated fiscal year. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
The company continued to apply IFRS 16 and, at the end of the third quarter, recognized ¥309 million in property, plant and equipment and total current and non-current lease liabilities of ¥319 million. The impact on profit or loss was considered immaterial. - FY2020-Q2RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards adopted International Financial Reporting Standard 16, Leases (hereinafter, IFRS 16), from the first quarter of the consolidated fiscal year. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
The company continued to apply IFRS 16 and, at the end of the second quarter, recognized ¥145 million in property, plant and equipment and total current and non-current lease liabilities of ¥151 million. - FY2020-Q1First statedAnnual report
「A subsidiary applying International Financial Reporting Standards adopted IFRS 16, "Leases" (IFRS 16), from the first-quarter consolidated accounting period. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
An IFRS-reporting subsidiary applied IFRS 16 from the first quarter of the current consolidated fiscal year and recognized ¥188 million in property, plant and equipment and ¥228 million in lease liabilities. The impact on profit or loss was considered immaterial.