Adoption of IFRS 16, Leases, by overseas subsidiaries
First written in FY2020-Q1. 4 of 7 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「ASC 842, Leases, has been applied by overseas subsidiaries that apply US GAAP from the beginning of the first quarter of the consolidated fiscal year. Its impact on the quarterly consolidated financial statements is immaterial.」
The application of ASC 842, Leases, to overseas subsidiaries that apply US GAAP and its immaterial impact on the financial statements continue to be disclosed. - FY2023-Q2RestatedAnnual report
「ASC 842, Leases, has been applied by overseas subsidiaries that apply US GAAP from the beginning of the first quarter of the consolidated fiscal year. Its impact on the quarterly consolidated financial statements is immaterial.」
The application of ASC 842, Leases, to overseas subsidiaries that apply US GAAP and its immaterial impact on the financial statements continue to be disclosed. - FY2023-Q1ReframedAnnual report
「ASC 842, Leases, has been applied by overseas subsidiaries that apply US GAAP from the beginning of the current first quarter of the consolidated fiscal year. Its impact on the quarterly consolidated financial statements is immaterial.」
The disclosure states that, in addition to the previous application of IFRS 16, ASC 842, Leases, was applied by overseas subsidiaries that apply US GAAP. The impact is described as immaterial. - FY2020AchievedAnnual report
「IFRS 16, Leases, has been applied by overseas subsidiaries that apply International Financial Reporting Standards from the current consolidated fiscal year. The impact of applying this accounting standard on the consolidated financial statements is immaterial.」
The application of IFRS 16, Leases, to overseas subsidiaries began in the FY2020 consolidated fiscal year. Its impact on the consolidated financial statements was described as immaterial. - FY2020-Q3RestatedAnnual report
「IFRS 16, Leases, has been applied by overseas subsidiaries that apply International Financial Reporting Standards from the beginning of the first quarter of the consolidated fiscal year. The impact of applying this accounting standard on the quarterly consolidated financial statements is immaterial.」
The application of IFRS 16, Leases, to overseas subsidiaries from the first quarter and its immaterial impact on the financial statements continue to be disclosed. - FY2020-Q2RestatedAnnual report
「IFRS 16, Leases, has been applied by overseas subsidiaries that apply International Financial Reporting Standards from the beginning of the first quarter of the consolidated fiscal year. The impact of applying this accounting standard on the quarterly consolidated financial statements is immaterial.」
The application of IFRS 16, Leases, to overseas subsidiaries from the first quarter and its immaterial impact on the financial statements continue to be disclosed. - FY2020-Q1First statedAnnual report
「IFRS 16, Leases, has been applied by overseas subsidiaries that apply International Financial Reporting Standards from the beginning of the current first quarter of the consolidated fiscal year. The impact of applying this accounting standard on the quarterly consolidated financial statements is immaterial.」
This is the first disclosure that IFRS 16, Leases, was applied by overseas subsidiaries that apply International Financial Reporting Standards from the beginning of the current first quarter of the consolidated fiscal year.