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Yamaha (7951) · InitiativeRestated

Practical expedient under IFRS 16 for COVID-19-related rent concessions

First written in FY2021-Q2. 1 of 2 entries say "Restated". Latest entry: FY2021-Q3.

2entries
2years
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2021-Q2 – FY2021-Q32020: 120202021: 12021
Same theme, other companies
IFRS 16 (Leases) ImplementationA theme 150 companies write about · 2 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.

73 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 150 companies compared. The sentences above are computed from all 150.
Full recordFilings, disclosures and news, newest first
  1. FY2021-Q3RestatedAnnual report

    「Our group applies this practical expedient to qualifying rent concessions and accounts for them as variable lease payments. During the nine-month period of the third quarter of the current consolidated fiscal year, ¥254 million was recognized in profit or loss as variable lease payments.」

    We continued to apply the IFRS 16 practical expedient to COVID-19-related rent concessions and recognized ¥254 million in profit or loss as variable lease payments.
  2. FY2021-Q2First statedAnnual report

    「Our group applies this practical expedient to qualifying rent concessions and accounts for them as variable lease payments. During the six-month period of the second quarter of the current consolidated fiscal year, ¥225 million was recognized in profit or loss as variable lease payments.」

    From the second quarter of the current consolidated fiscal year, we early adopted the IFRS 16 practical expedient for COVID-19-related rent concessions and accounted for them as variable lease payments.
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Practical expedient under IFRS 16 for COVID-19-related rent concessions | YAMAHA CORPORATION (7951) | Komori