Application of IFRS 16 Leases by Overseas Consolidated Subsidiaries
First written in FY2020-Q1. . Latest entry: FY2020.
The whole theme swung hardest in 2025: 5 of 18 companies on the "Worse" side.
26 other companies' latest entry also says "Other".
- FY2020Annual update on the impact of adoptionAnnual report
「As a result, “Other (net)” under “Property, plant and equipment” increased by ¥180.966 million, “Other” under “Current liabilities” increased by ¥35.301 million, and “Other” under “Non-current liabilities” increased by ¥41.663 million in the consolidated balance sheet for the consolidated fiscal year.」
The company continued applying IFRS 16 and updated the amounts recognized at the fiscal year-end to ¥180.966 million in property, plant and equipment, ¥35.301 million in current liabilities, and ¥41.663 million in non-current liabilities. - FY2020-Q3Update to the estimated impact of adoptionAnnual report
「As a result, “Other (net)” under “Property, plant and equipment” increased by ¥175.780 million, “Other” under “Current liabilities” increased by ¥37.189 million, and “Other” under “Non-current liabilities” increased by ¥36.516 million in the interim consolidated balance sheet for the third-quarter consolidated accounting period.」
The company continued applying IFRS 16 and updated the amounts recognized at the end of the third quarter to ¥175.780 million in property, plant and equipment, ¥37.189 million in current liabilities, and ¥36.516 million in non-current liabilities. - FY2020-Q2Update to the estimated impact of adoptionAnnual report
「As a result, “Other (net)” under “Property, plant and equipment” increased by ¥180.313 million, “Other” under “Current liabilities” increased by ¥40.532 million, and “Other” under “Non-current liabilities” increased by ¥35.970 million in the interim consolidated balance sheet for the second-quarter consolidated accounting period.」
The company continued applying IFRS 16 and updated the amounts recognized at the end of the second quarter to ¥180.313 million in property, plant and equipment, ¥40.532 million in current liabilities, and ¥35.970 million in non-current liabilities. - FY2020-Q1First statedAnnual report
「Certain foreign consolidated subsidiaries have applied International Financial Reporting Standard 16, “Leases” (hereinafter, “IFRS 16”), from the current first-quarter consolidated accounting period. “Other (net)” under “Property, plant and equipment” increased by ¥203.984 million, “Other” under “Current liabilities” increased by ¥50.655 million, and “Other” under “Non-current liabilities” increased by ¥41.784 million.」
Certain foreign consolidated subsidiaries began applying IFRS 16 from the current first-quarter consolidated accounting period. The application resulted in the recognition of property, plant and equipment and current and non-current liabilities, with a minor impact on earnings.