Preparing to Apply IFRS 16 to Overseas Subsidiaries
First written in FY2019. 1 of 2 entries say "Achieved", first in FY2020-Q1. Latest entry: FY2020-Q1.
The whole theme swung hardest in 2025: 5 of 19 companies on the "Worse" side.
13 other companies' latest entry also says "Achieved".
- FY2020-Q1AchievedAnnual report
「Overseas subsidiaries that apply International Financial Reporting Standards (IFRS) have applied IFRS 16 Leases from the first quarter of the current consolidated fiscal year. As a result, they have recognized assets and liabilities for, in principle, all leases in which they are lessees, and have reclassified certain assets previously included in investments and other assets to property, plant and equipment.」
Application of IFRS 16 to overseas subsidiaries began on 1 April 2019, with lease assets and liabilities recognized and asset classifications reclassified. - FY2019First statedAnnual report
「The standard is scheduled to be applied to overseas subsidiaries from the beginning of the fiscal year ending March 2020.」
IFRS 16 Leases is scheduled to be applied to overseas subsidiaries from the beginning of the fiscal year ending March 2020, and the amount of its impact is under evaluation.