Adoption of IFRS 16, “Leases”
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
73 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「Following the application of this standard, in the consolidated balance sheet for the three months ended the third quarter, other property, plant and equipment increased by ¥1,505 million, other current liabilities increased by ¥178 million, and other non-current liabilities increased by ¥1,368 million. The impact of this change on profit or loss for the nine months ended the third quarter was immaterial.」
The Company continued to apply IFRS 16 and updated its disclosure of increases in right-of-use assets, lease liabilities and other items. - FY2019-Q2RestatedAnnual report
「Following the application of this standard, in the consolidated balance sheet for the three months ended the second quarter, other property, plant and equipment increased by ¥1,579 million, other current liabilities increased by ¥180 million, and other non-current liabilities increased by ¥1,422 million. The impact of this change on profit or loss for the six months ended the second quarter was immaterial.」
The Company continued to apply IFRS 16 and disclosed increases of ¥1,579 million in right-of-use assets and in current and non-current lease liabilities and other items. - FY2019-Q1First statedAnnual report
「The IFRS-applying subsidiaries of the Group have applied IFRS 16, Leases, from the beginning of the first quarter. Accordingly, for lessee leases, the subsidiaries generally recognize right-of-use assets and lease liabilities for all leases and record depreciation of right-of-use assets and interest expense on lease liabilities.」
The IFRS-applying subsidiaries adopted IFRS 16 from the first quarter of 2019 and transitioned to accounting treatment that generally recognizes right-of-use assets and lease liabilities for all leases.