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Tokyo Base (3415) · PolicyFirst stated

Application of IFRS 16 to Consolidated Subsidiaries in China

First written in FY2022. . Latest entry: FY2022.

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Recognition of Right-of-Use Assets and Lease Liabilities upon Applying IFRS 16 to Overseas Consolidated SubsidiariesA theme 177 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.

8 other companies' latest entry also says "First stated".

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Showing 14 of the 177 companies compared. The sentences above are computed from all 177.
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  1. FY2022First statedAnnual report

    「Beginning with the current consolidated fiscal year, the Group's Chinese consolidated subsidiaries have applied IFRS 16 Leases. For the application of IFRS 16 Leases, we adopted the method of recognizing the cumulative effect of applying the standard at the date of initial application in accordance with the transitional provisions.」

    The leases standard was applied at the Chinese consolidated subsidiaries, and right-of-use assets of ¥1,241,734 thousand and lease liabilities of ¥1,262,586 thousand were recognized.
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Application of IFRS 16 to Consolidated Subsidiaries in China | TOKYO BASE Co.,Ltd. (3415) | Komori