Adoption of IFRS 16, Leases, by Overseas Consolidated Subsidiaries
First written in FY2020-Q3. 1 of 2 entries say "Achieved", first in FY2020. Latest entry: FY2020.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
12 other companies' latest entry also says "Achieved".
- FY2020AchievedAnnual report
「At an overseas consolidated subsidiary applying International Financial Reporting Standards (IFRS), IFRS 16, “Leases,” was applied from the beginning of the current consolidated fiscal year. As a lessee, the subsidiary recognizes, in principle, all leases as assets and liabilities on the consolidated balance sheet. The impact of applying this accounting standard on the consolidated financial statements was immaterial.」
An overseas consolidated subsidiary applied IFRS 16, “Leases,” from the beginning of the fiscal year and recognized, in principle, all leases as assets and liabilities. - FY2020-Q3First statedAnnual report
「At an overseas consolidated subsidiary applying International Financial Reporting Standards (IFRS), IFRS 16, “Leases,” was applied from the beginning of the first quarter of the fiscal year. As a lessee, the subsidiary recognizes, in principle, all leases as assets and liabilities on the quarterly consolidated balance sheet. The impact of applying this accounting standard on the consolidated financial statements for the third quarter was immaterial.」
An overseas consolidated subsidiary applied IFRS 16 and recognized, in principle, all leases as assets and liabilities. The impact on the financial statements was described as immaterial.