Adoption of IFRS 16, Leases
First written in FY2020-Q1. 2 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
12 other companies' latest entry also says "Other".
- FY2025Planned Application of the New Lease Accounting StandardAnnual report
「Accounting Standard for Leases …(1) Overview …(2) Scheduled date of adoption The standard will be adopted from the beginning of the fiscal year ending March 2028. (3) Impact of adopting the accounting standard and related standards The amount of the impact of adopting the Accounting Standard for Leases and related standards on the consolidated financial statements is currently being assessed.」
The Company newly disclosed that the new lease accounting standard is scheduled to be adopted from the beginning of the fiscal year ending March 2028 and that its impact on the financial statements is being assessed. - FY2020-Q3RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards adopted International Financial Reporting Standard 16, Leases (hereinafter, IFRS 16), from the first quarter of the consolidated fiscal year. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
IFRS 16 was adopted from the first quarter, and the accounting treatment involving the recognition of lease assets and liabilities by lessees continued during the current quarter. - FY2020-Q2RestatedAnnual report
「A subsidiary applying International Financial Reporting Standards adopted International Financial Reporting Standard 16, Leases (hereinafter, IFRS 16), from the first quarter of the consolidated fiscal year. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
The adoption of IFRS 16 from the first quarter and the recognition of lease assets and liabilities by lessees continued during the current quarter. - FY2020-Q1First statedAnnual report
「A subsidiary applying International Financial Reporting Standards adopted International Financial Reporting Standard 16, Leases (hereinafter, IFRS 16), from the first quarter of the current consolidated fiscal year. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet. IFRS 16 has been applied in accordance with the transitional provisions. The impact of applying the standard on the quarterly consolidated financial statements is immaterial.」
IFRS 16 was adopted from the first quarter of the current consolidated fiscal year, and the recognition of lease assets and liabilities by lessees began. The impact on the financial statements was described as immaterial.