Adoption of IFRS 16, Leases
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
73 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「Subsidiaries applying International Financial Reporting Standards have adopted IFRS 16, “Leases” (hereinafter, “IFRS 16”), from the first quarter of the consolidated fiscal year. As a result, lessees are now required, in principle, to recognise all leases as assets and liabilities on the balance sheet. Consequently, at the end of the third quarter of the consolidated fiscal year, “Other” under property, plant and equipment increased by ¥110 million, “Other” under current liabilities increased by ¥72 million, and “Other” under non-current liabilities increased by ¥40 million. The impact on profit or loss for the first nine months of the consolidated fiscal year was immaterial.」
The company continues to apply IFRS 16 and specifically states that its impact on assets and liabilities at the end of the quarter, as well as its impact on profit or loss, is immaterial. - FY2020-Q2RestatedAnnual report
「Subsidiaries applying International Financial Reporting Standards have adopted IFRS 16, “Leases” (hereinafter, “IFRS 16”), from the first quarter of the consolidated fiscal year. As a result, lessees are now required, in principle, to recognise all leases as assets and liabilities on the balance sheet. Consequently, at the end of the second quarter of the consolidated fiscal year, “Other” under property, plant and equipment increased by ¥118 million, “Other” under current liabilities increased by ¥83 million, and “Other” under non-current liabilities increased by ¥34 million. The impact on profit or loss for the first six months of the consolidated fiscal year was immaterial.」
The Company continues to apply IFRS 16 and has specified the amounts of its impact on assets and liabilities at the end of the quarter. - FY2020-Q1First statedAnnual report
「Subsidiaries applying International Financial Reporting Standards have adopted IFRS 16, “Leases” (hereinafter, “IFRS 16”), from the current first quarter of the consolidated fiscal year. As a result, lessees are now required, in principle, to recognise all leases as assets and liabilities on the balance sheet.」
Subsidiaries applying IFRS adopted IFRS 16 from the current first quarter of the consolidated fiscal year, introducing an accounting policy of recognising lessee leases as assets and liabilities.