Application of IFRS 16 “Leases” to Overseas Consolidated Subsidiaries and Other Entities
First written in FY2020-Q1. 2 of 3 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
「Foreign consolidated subsidiaries and other entities applying IFRS have adopted IFRS 16, Leases (hereinafter, “IFRS 16”), from the beginning of the current consolidated fiscal year.」
The application of IFRS 16 to foreign consolidated subsidiaries and other entities is also disclosed in the annual results, showing its impact on the balance sheet, including ¥4,914 million in right-of-use assets. - FY2020-Q2RestatedAnnual report
「As a result, at the end of the current second quarter of the consolidated fiscal year, “Other (net)” under property, plant and equipment increased by ¥8,335 million, “Investment securities” decreased by ¥3,017 million, “Other” under current liabilities increased by ¥1,499 million, and “Other” under non-current liabilities increased by ¥6,966 million.」
The application of IFRS 16 to foreign consolidated subsidiaries and other entities continues to be disclosed, including the amount of its impact on the balance sheet from recognizing lease assets and liabilities. - FY2020-Q1First statedAnnual report
「Foreign consolidated subsidiaries and other entities applying IFRS have adopted IFRS 16, Leases (hereinafter, “IFRS 16”), from the current 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.」
From the first quarter beginning 1 April 2019, IFRS 16 was applied at foreign consolidated subsidiaries and other entities applying IFRS, requiring leases to be recognized as assets and liabilities.