Application of IFRS 16 Leases to Overseas Consolidated Subsidiaries
First written in FY2020-Q1. 1 of 2 entries say "Restated". Latest entry: FY2020-Q2.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2020-Q2RestatedAnnual report
「Overseas consolidated subsidiaries have applied IFRS 16 "Leases" from the beginning of the first quarter consolidated accounting period. Accordingly, for lessee lease transactions, right-of-use assets and lease liabilities are recognized for, in principle, all leases, while depreciation of right-of-use assets and interest expense on lease liabilities are recorded.」
The application of IFRS 16 continued, with right-of-use assets of ¥4.912 billion and lease liabilities totaling ¥5.499 billion, current and non-current, as of the end of August. - FY2020-Q1First statedAnnual report
「Overseas consolidated subsidiaries have applied IFRS 16 "Leases" from the beginning of the first quarter consolidated accounting period. Accordingly, for lessee lease transactions, right-of-use assets and lease liabilities are recognized for, in principle, all leases, while depreciation of right-of-use assets and interest expense on lease liabilities are recorded.」
Overseas consolidated subsidiaries began applying IFRS 16, increasing right-of-use assets by ¥4.892 billion and lease liabilities by ¥5.619 billion at the beginning of the period.