Application of IFRS 16, Leases, by Overseas Consolidated Subsidiaries
First written in FY2020-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 5 of 17 companies on the "Worse" side.
117 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「Certain overseas consolidated subsidiaries have applied International Financial Reporting Standard 16, “Leases,” from the current consolidated fiscal year, recognizing, in principle, all leases as assets and liabilities on the balance sheet as part of lessee accounting.」
Certain overseas consolidated subsidiaries continue to apply IFRS 16, with the impact considered immaterial. - FY2020-Q3RestatedAnnual report
「Certain overseas consolidated subsidiaries have applied International Financial Reporting Standard (IFRS) 16, “Leases,” from the first quarter accounting period, recognizing assets and liabilities on the quarterly consolidated balance sheet for, in principle, all leases as part of lessee accounting.」
Certain overseas consolidated subsidiaries continue to apply IFRS 16 and recognize lease assets and liabilities. The impact was considered immaterial. - FY2020-Q2RestatedAnnual report
「Certain overseas consolidated subsidiaries have applied International Financial Reporting Standard (IFRS) 16, “Leases,” from the first quarter accounting period, recognizing assets and liabilities on the quarterly consolidated balance sheet for, in principle, all leases as part of lessee accounting.」
Certain overseas consolidated subsidiaries continue to apply IFRS 16 and recognize lease assets and liabilities. The impact was considered immaterial. - FY2020-Q1First statedAnnual report
「Certain overseas consolidated subsidiaries have applied International Financial Reporting Standard (IFRS) 16, “Leases,” from the first quarter accounting period of the current fiscal year, recognizing assets and liabilities on the quarterly consolidated balance sheet for, in principle, all leases as part of lessee accounting.」
Certain overseas consolidated subsidiaries applied IFRS 16 from the current quarter, recognizing lessee leases as assets and liabilities. The impact on the financial statements was considered immaterial.