Adoption of IFRS 16 “Leases” by overseas consolidated 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
「Overseas consolidated subsidiaries applying IFRS have adopted IFRS 16 “Leases” from the first quarter of the current consolidated fiscal year. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
The application of IFRS 16 by overseas consolidated subsidiaries and the recognition of right-of-use assets and lease liabilities have been reiterated. - FY2020-Q2RestatedAnnual report
「Overseas consolidated subsidiaries applying IFRS have adopted IFRS 16 “Leases” from the first quarter of the current consolidated fiscal year. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
The application of IFRS 16 by overseas consolidated subsidiaries and the recognition of right-of-use assets and lease liabilities have been reiterated. - FY2020-Q1First statedAnnual report
「Our overseas consolidated subsidiaries that apply IFRS have adopted IFRS 16, “Leases,” from the beginning of the first quarter. As a result, lessees generally recognize all leases as assets and liabilities on the balance sheet.」
Overseas consolidated subsidiaries adopted IFRS 16 from the first quarter and generally recognize right-of-use assets and lease liabilities on the balance sheet.