Recognizing Leases on the Balance Sheet under IFRS 16
First written in FY2020-Q1. 4 of 5 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The subsidiary applying International Financial Reporting Standards applies IFRS 16, Leases (hereinafter, “IFRS 16”). Under IFRS 16, lessees generally recognize all leases as assets and liabilities on the consolidated balance sheet, and depreciation of lease assets recognized as assets is calculated using the straight-line method.」
The company continues to apply the on-balance-sheet recognition of leases under IFRS 16. - FY2023RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards applies IFRS 16, Leases.」
The company continues to apply the on-balance-sheet recognition of leases under IFRS 16. - FY2020-Q3RestatedAnnual report
「As a result, tangible fixed assets increased by ¥640 million, while other current liabilities increased by ¥63 million and other non-current liabilities by ¥614 million at the end of the third quarter of the consolidated fiscal period. The impact on profit or loss for the nine-month period was immaterial.」
The company continues to apply IFRS 16 and discloses its impact on assets and liabilities as of the end of the third quarter. The impact on profit or loss is considered immaterial. - FY2020-Q2RestatedAnnual report
「As a result, property, plant and equipment increased by ¥690 million at the end of the second quarter of the current consolidated fiscal year, while other current liabilities increased by ¥98 million and other non-current liabilities by ¥635 million. The impact on profit or loss for the consolidated cumulative second quarter was immaterial.」
The Company continued applying IFRS 16 and disclosed increases of ¥690 million in property, plant and equipment, ¥98 million in other current liabilities and ¥635 million in other non-current liabilities as of the end of the second quarter. It stated that the impact on profit or loss was immaterial. - FY2020-Q1First statedAnnual report
「Subsidiaries applying International Financial Reporting Standards have applied IFRS 16, Leases, from the first quarter of the current consolidated fiscal year. As a result, lessees generally recognize all leases as assets and liabilities on the balance sheet.」
An IFRS-applying subsidiary adopted IFRS 16 from the first quarter of the current consolidated fiscal year and changed its accounting treatment, in principle recognizing all leases as assets and liabilities for lessees. The disclosure states increases of ¥703 million in property, plant and equipment, ¥130 million in other current liabilities and ¥610 million in other non-current liabilities.