Application of IFRS 16 by Overseas Consolidated Subsidiaries
First written in FY2019-Q2. 1 of 2 entries say "Advanced", first in FY2019. Latest entry: FY2019.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
8 other companies' latest entry also says "Advanced".
- FY2019AdvancedAnnual report
「The overseas consolidated subsidiaries have applied "Leases" (IFRS 16) from the beginning of the current consolidated fiscal year. As a result of applying the accounting standard, other property, plant and equipment increased by ¥337 million, other current liabilities by ¥164 million and other non-current liabilities by ¥182 million at the end of the consolidated fiscal year.」
The full-year impact of applying IFRS 16 at the overseas consolidated subsidiaries was reflected, and the amounts affecting property, plant and equipment, current liabilities and non-current liabilities were disclosed. - FY2019-Q2First statedAnnual report
「The overseas consolidated subsidiaries have applied "Leases" (IFRS 16) from the beginning of the first quarter of the current consolidated accounting period.」
Following the application of IFRS 16, other property, plant and equipment increased by ¥303 million, other current liabilities by ¥137 million and other non-current liabilities by ¥169 million on the interim consolidated balance sheet. The impact on the interim consolidated income statement was considered immaterial.