Preparation for Applying IFRS 16 Leases in Fiscal 2019
First written in FY2019. 2 of 4 entries say "Restated". Latest entry: FY2020.
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75 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The group has applied IFRS 16, Leases, from the fiscal year ended 31 March 2020.」
Continues to disclose the application of IFRS 16 from fiscal 2019 in the annual consolidated financial statements and shows the effects on right-of-use assets, lease liabilities and other items. - FY2020-Q2RestatedAnnual report
「On applying IFRS 16, the group recognised lease liabilities for lease arrangements previously classified as operating leases in accordance with the principles of IAS 17. These liabilities must be measured at the present value, as of 1 April 2019, of lease payments not paid as of that date, discounted using the incremental borrowing rate as of 1 April 2019. The weighted-average lessee incremental borrowing rate applied to the lease liabilities was 1.09%.」
Continues the IFRS 16 accounting treatment applied from fiscal 2019 and provides detailed disclosure of its effects, including recognition of lease liabilities and a weighted-average incremental borrowing rate of 1.09%. - FY2020-Q1AchievedAnnual report
「The group has applied IFRS 16, Leases, from the three-month period ended 30 June 2019.」
As preparation for application from fiscal 2019, the group applied IFRS 16, which had been identified in the previous fiscal year, using the modified retrospective approach from the first quarter of the current fiscal year. - FY2019First statedAnnual report
「It applies to the group's consolidated fiscal years beginning on or after 1 April 2019.」
The group expects to apply IFRS 16 from the fiscal year beginning 1 April 2019 using the modified retrospective approach, with assets and liabilities each expected to increase by approximately ¥420 billion on the date of initial application.