Application of IFRS 16 Leases to Overseas Subsidiaries
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「At overseas consolidated subsidiaries applying International Financial Reporting Standards (IFRS), IFRS 16 "Leases" has been applied from the first quarter consolidated accounting period.」
The application of IFRS 16 to overseas consolidated subsidiaries is being reconfirmed. - FY2020-Q2RestatedAnnual report
「At overseas consolidated subsidiaries applying International Financial Reporting Standards (IFRS), IFRS 16 "Leases" has been applied from the first quarter consolidated accounting period.」
The application of IFRS 16 to overseas consolidated subsidiaries and the immaterial impact on the financial statements are being reconfirmed. - FY2020-Q1First statedAnnual report
「At overseas consolidated subsidiaries applying International Financial Reporting Standards (IFRS), IFRS 16 "Leases" has been applied from the current first quarter consolidated accounting period. Accordingly, lessees generally recognize all leases as assets and liabilities on the balance sheet.」
IFRS 16 was applied to overseas consolidated subsidiaries from the current first quarter consolidated accounting period, and the accounting policy of generally recognizing leases as assets and liabilities was disclosed for the first time. The impact on the quarterly consolidated financial statements is described as immaterial.