Application of IFRS 16, “Leases,” to 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.
107 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「An overseas consolidated subsidiary has applied IFRS 16, Leases, from the beginning of the first quarter of the current consolidated fiscal year. As a result of applying the accounting standard, as of the beginning of the first quarter of the current consolidated fiscal year, other property, plant and equipment increased by ¥881.256 million, other current liabilities increased by ¥221.534 million, and other non-current liabilities increased by ¥659.722 million. The impact of this change on profit or loss for the cumulative third quarter of the current consolidated fiscal year was immaterial.」
The company continues to explain the application of IFRS 16 to an overseas consolidated subsidiary, the resulting increases in assets and liabilities, and the immaterial impact on profit or loss. - FY2020-Q2RestatedAnnual report
「An overseas consolidated subsidiary has applied IFRS 16, Leases, from the beginning of the first quarter of the current consolidated fiscal year. As a result of applying the accounting standard, as of the beginning of the first quarter of the current consolidated fiscal year, other property, plant and equipment increased by ¥881.256 million, other current liabilities increased by ¥221.534 million, and other non-current liabilities increased by ¥659.722 million. The impact of this change on profit or loss for the cumulative second quarter of the current consolidated fiscal year was immaterial.」
The company continues to explain the application of IFRS 16 to an overseas consolidated subsidiary, the resulting increases in assets and liabilities, and the immaterial impact on profit or loss. - FY2020-Q1First statedAnnual report
「An overseas consolidated subsidiary has applied IFRS 16, Leases, from the beginning of the first quarter of the current consolidated fiscal year. As a result of applying the accounting standard, as of the beginning of the first quarter of the current consolidated fiscal year, other property, plant and equipment increased by ¥881.256 million, other current liabilities increased by ¥221.534 million, and other non-current liabilities increased by ¥659.722 million. The impact of this change on profit or loss for the cumulative first quarter of the current consolidated fiscal year was immaterial.」
An overseas consolidated subsidiary applied IFRS 16 from 1 April 2019, increasing the amounts recognised for property, plant and equipment and liabilities. The company explained that the impact on profit or loss was immaterial.