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
「From the first quarter of the consolidated fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16, Leases. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities on the balance sheet. The impact on the quarterly consolidated financial statements for the cumulative third quarter was immaterial.」
The application of IFRS 16, Leases, by certain overseas consolidated subsidiaries and the explanation that its impact on the financial statements was immaterial have been reconfirmed. - FY2020-Q2RestatedAnnual report
「From the first quarter of the consolidated fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16, Leases. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities on the balance sheet. The impact on the quarterly consolidated financial statements for the cumulative second quarter was immaterial.」
The application of IFRS 16, Leases, by certain overseas consolidated subsidiaries and the explanation that its impact on the financial statements was immaterial have been reconfirmed. - FY2020-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16, Leases. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities on the balance sheet. The impact on the quarterly consolidated financial statements for the cumulative first quarter was immaterial.」
Certain overseas consolidated subsidiaries applied IFRS 16 from the first quarter and changed to recognizing lease-related assets and liabilities. The impact on the financial statements was described as immaterial.