Application of IFRS 16 “Leases” to Certain 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
「From the first quarter of the current fiscal year, we have applied IFRS 16 “Leases” to certain overseas consolidated subsidiaries. As a result, lessees are required, in principle, to recognise assets and liabilities for all leases. The impact of applying this standard on the quarterly consolidated financial statements is immaterial.」
The company continues to explain the application of IFRS 16 to certain overseas consolidated subsidiaries and that its impact is immaterial. - FY2020-Q2RestatedAnnual report
「From the first quarter of the current fiscal year, we have applied IFRS 16 “Leases” to certain overseas consolidated subsidiaries. As a result, lessees are required, in principle, to recognise assets and liabilities for all leases. The impact of applying this standard on the quarterly consolidated financial statements is immaterial.」
The company continues to explain the application of IFRS 16 to certain overseas consolidated subsidiaries and that its impact is immaterial. - FY2020-Q1First statedAnnual report
「From the first quarter of the current fiscal year, we have applied IFRS 16 “Leases” (hereinafter, “IFRS 16”) to certain overseas consolidated subsidiaries. As a result, lessees are required, in principle, to recognise assets and liabilities for all leases. The impact of applying this standard on the consolidated financial statements is immaterial.」
IFRS 16 was applied to certain overseas consolidated subsidiaries, introducing an accounting policy under which lessees recognise assets and liabilities for leases in principle.