Application of IFRS 16 at Overseas Consolidated Subsidiaries
First written in FY2020-Q1. 3 of 4 entries say "Advanced", first in FY2020-Q2. Latest entry: FY2020.
The whole theme swung hardest in 2025: 5 of 18 companies on the "Worse" side.
14 other companies' latest entry also says "Advanced".
- FY2020AdvancedAnnual report
「As a result, at the end of the consolidated fiscal year, the consolidated balance sheet showed an increase of ¥416.141 million in right-of-use assets, net, under property, plant and equipment; a decrease of ¥250.842 million in other intangible assets; an increase of ¥85.964 million in current lease liabilities; an increase of ¥118.957 million in non-current lease liabilities; a decrease of ¥20.753 million in other non-current liabilities; and a decrease of ¥38.591 million in retained earnings.」
The company disclosed the finalized full-year effects of applying IFRS 16 to its overseas consolidated subsidiaries on right-of-use assets, lease liabilities and retained earnings. - FY2020-Q3AdvancedAnnual report
「As a result, at the end of the third quarter of the current fiscal year, the consolidated quarterly balance sheet showed an increase of ¥435.623 million in right-of-use assets, net, under property, plant and equipment; a decrease of ¥245.966 million in other intangible assets; an increase of ¥66.100 million in current lease liabilities; an increase of ¥145.927 million in non-current lease liabilities; a decrease of ¥8.918 million in other non-current liabilities; and a decrease of ¥27.966 million in retained earnings.」
The company disclosed the specific effects at the end of the third quarter of applying IFRS 16 to its overseas consolidated subsidiaries on right-of-use assets, lease liabilities and retained earnings. - FY2020-Q2AdvancedAnnual report
「As a result, at the end of the second quarter of the current fiscal year, the consolidated quarterly balance sheet showed an increase of ¥420.221 million in right-of-use assets, net, under property, plant and equipment; a decrease of ¥250.850 million in other intangible assets; an increase of ¥45.256 million in current lease liabilities; an increase of ¥146.126 million in non-current lease liabilities; a decrease of ¥8.783 million in other non-current liabilities; and a decrease of ¥26.493 million in retained earnings.」
The company disclosed the specific effects of applying IFRS 16 to its overseas consolidated subsidiaries on right-of-use assets, lease liabilities and retained earnings. - FY2020-Q1First statedAnnual report
「The company's overseas consolidated subsidiaries have applied IFRS 16, Leases, from the first quarter of the current fiscal year.」
The overseas consolidated subsidiaries applied IFRS 16 and began recognizing leases on the balance sheet, including ¥373.113 million in right-of-use assets and ¥330.192 million in current and non-current lease liabilities.