Planned Application of IFRS 16 by Overseas Consolidated Subsidiaries
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「Overseas consolidated subsidiaries and other entities adopted IFRS 16, “Leases,” from the current consolidated fiscal year, and, in principle, began recognizing all leases as assets and liabilities on the balance sheet.」
The application of IFRS 16, which was described as planned in the previous fiscal year, has continued, and its impact on the consolidated balance sheet for the current fiscal year has been recorded. - FY2020-Q3RestatedAnnual report
「Overseas consolidated subsidiaries and other entities adopted IFRS 16, “Leases,” from the first quarter of the fiscal year, and, in principle, began recognizing all leases as assets and liabilities on the balance sheet. As a result, property, plant and equipment increased by ¥5,100 million, while “Other” under current liabilities increased by ¥1,551 million and “Other” under non-current liabilities increased by ¥3,226 million at the end of the third quarter.」
The application of IFRS 16 by overseas consolidated subsidiaries and other entities has continued, with increases of ¥5,100 million in property, plant and equipment, ¥1,551 million in current liabilities and ¥3,226 million in non-current liabilities recorded at the end of the third quarter. - FY2020-Q2RestatedAnnual report
「Overseas consolidated subsidiaries and other entities applied IFRS 16, "Leases," from the beginning of the first quarter of the current consolidated fiscal year and decided, in principle, to recognize all leases as assets and liabilities on the balance sheet.」
The application of IFRS 16, which was described as planned in the previous fiscal year, has continued, with increases of ¥5,053 million in property, plant and equipment, ¥1,447 million in current liabilities and ¥3,290 million in non-current liabilities recorded at the end of the second quarter. - FY2020-Q1AchievedAnnual report
「Overseas consolidated subsidiaries and other entities applied IFRS 16, "Leases," from the beginning of the first quarter of the current consolidated fiscal year and decided, in principle, to recognize all leases as assets and liabilities on the balance sheet.」
The application of IFRS 16 by overseas consolidated subsidiaries and other entities, which had been described as planned in the previous fiscal year, began in the first quarter of the current consolidated fiscal year. As a result, property, plant and equipment increased by ¥5,162 million, other current liabilities by ¥2,227 million, and other non-current liabilities by ¥2,683 million. - FY2019First statedAnnual report
「Overseas consolidated subsidiaries and "Leases" (IFRS 16)」
The company planned to apply IFRS 16, "Leases," to overseas consolidated subsidiaries from the fiscal year ending March 2020 and stated that the impact was under evaluation.