Adoption of IFRS 16, Leases
First written in FY2021-Q3. 2 of 3 entries say "Advanced", first in FY2021. Latest entry: FY2026.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
8 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The company plans to adopt it from the beginning of the fiscal year ending February 2029.」
Following the adoption of IFRS 16, the company disclosed plans to adopt new lease accounting standards and other requirements from the beginning of the fiscal year ending February 2029. The impact is currently being assessed. - FY2021AdvancedAnnual report
「A subsidiary applying International Financial Reporting Standards adopted International Financial Reporting Standard 16, “Leases” (hereinafter, “IFRS 16”), from the current consolidated fiscal year. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
The company adopted IFRS 16 from FY2021, increasing lease liabilities by ¥1,193 million in current liabilities and ¥7,624 million in non-current liabilities, and decreasing retained earnings at the beginning of the period by ¥10,011 million. - FY2021-Q3First statedAnnual report
「Subsidiaries applying International Financial Reporting Standards adopted IFRS 16, Leases, beginning with the first quarter of the consolidated fiscal year under review. As a result, lessees generally recognize all leases as assets and liabilities on the balance sheet.」
Subsidiaries applying IFRS adopted IFRS 16 from the first quarter, changing the accounting policy so that leases are generally recognized as assets and liabilities.