Application of IFRS 16 to Overseas Subsidiaries
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「As a result, right-of-use assets included in property, plant and equipment on the consolidated balance sheet for the current consolidated fiscal year increased by ¥26,834 million, while current lease liabilities increased by ¥7,383 million and non-current lease liabilities increased by ¥23,270 million.」
The company continues to apply IFRS 16 and disclose the amounts of right-of-use assets and lease liabilities recognised for the full fiscal year. - FY2020-Q3RestatedAnnual report
「As a result, right-of-use assets included in property, plant and equipment on the consolidated balance sheet at the end of the third quarter increased by ¥31,151 million, while current lease liabilities increased by ¥7,819 million and non-current lease liabilities increased by ¥25,505 million.」
The company has updated the amounts of right-of-use assets and lease liabilities recognised following the application of IFRS 16 to certain overseas subsidiaries. - FY2020-Q2RestatedAnnual report
「Certain overseas consolidated subsidiaries applying IFRS have applied IFRS 16 Leases from the first quarter of the current consolidated fiscal year. As a result, right-of-use assets included in property, plant and equipment on the consolidated balance sheet at the end of the second quarter increased by ¥28,560 million, while current lease liabilities increased by ¥7,344 million and non-current lease liabilities increased by ¥24,203 million.」
The company has disclosed the amounts of right-of-use assets and lease liabilities recognised following the application of IFRS 16 to overseas subsidiaries. - FY2020-Q1AchievedAnnual report
「Certain overseas consolidated subsidiaries applying IFRS have applied IFRS 16 Leases from the first quarter of the current consolidated fiscal year.」
IFRS 16, which had been scheduled for application from the beginning of the fiscal year ending October 2020 in the previous fiscal year, was applied from the first quarter of the current consolidated fiscal year. Right-of-use assets of ¥30,606 million and current and non-current lease liabilities totalling ¥33,952 million were recognised. - FY2019First statedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending October 2020 to certain overseas consolidated subsidiaries that apply IFRS.」
Certain overseas subsidiaries applying IFRS were scheduled to apply the lease accounting standard from the beginning of the fiscal year ending October 2020, with the impact still under assessment.