Adoption of IFRS 16, Leases
First written in FY2020-Q1. 2 of 3 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
「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.」
Following the adoption of IFRS 16, the relevant subsidiary continues to apply an accounting policy under which, in principle, all leases are recognised as assets and liabilities on the balance sheet. - 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.」
Following the adoption of IFRS 16, the relevant subsidiary continues to apply an accounting policy under which, in principle, all leases are recognised as assets and liabilities on the balance sheet. - 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.」
A subsidiary applying International Financial Reporting Standards adopted IFRS 16 from the first quarter under review and changed its accounting policy to recognise, in principle, all leases as assets and liabilities on the balance sheet. The impact was described as immaterial.