Adoption of IFRS 16 “Leases” by overseas consolidated subsidiaries
First written in FY2020-Q1. 7 of 8 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The overseas consolidated subsidiaries prepare their financial statements in accordance with International Financial Reporting Standards and apply International Financial Reporting Standard 16 “Leases.”」
The application of IFRS 16 at overseas consolidated subsidiaries and the recognition of right-of-use assets and lease liabilities continue. - FY2024RestatedAnnual report
「The overseas consolidated subsidiaries prepare their financial statements in accordance with International Financial Reporting Standards and apply International Financial Reporting Standard 16 “Leases” (hereinafter, “IFRS 16”).」
The application of IFRS 16 at overseas consolidated subsidiaries and the recognition of right-of-use assets and lease liabilities continue. - FY2023RestatedAnnual report
「The overseas consolidated subsidiaries prepare their financial statements in accordance with International Financial Reporting Standards and apply International Financial Reporting Standard 16 “Leases” (hereinafter, “IFRS 16”).」
The application of IFRS 16 at overseas consolidated subsidiaries and the recognition of right-of-use assets and lease liabilities continue. - FY2022RestatedAnnual report
「The overseas consolidated subsidiaries prepare their financial statements in accordance with International Financial Reporting Standards and apply International Financial Reporting Standard 16 “Leases” (hereinafter, “IFRS 16”). Under IFRS 16, lessees generally recognize leases as assets and liabilities on the balance sheet, and depreciation of recognized right-of-use assets is calculated using the straight-line method.」
The application of IFRS 16 at overseas consolidated subsidiaries and the recognition of right-of-use assets and lease liabilities continue. - FY2020RestatedAnnual report
「Subsidiaries applying International Financial Reporting Standards have applied International Financial Reporting Standard 16 “Leases” (hereinafter, “IFRS 16”) from the current consolidated fiscal year. As a result, lessees generally recognize all leases as assets and liabilities on the balance sheet.」
The application of IFRS 16 at overseas consolidated subsidiaries continues, and its impact on the consolidated financial statements is stated to be immaterial. - FY2020-Q3RestatedAnnual report
「Certain overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied International Financial Reporting Standard 16 “Leases” (hereinafter, “IFRS 16”) from the beginning of the first quarter. As a result, lessees generally recognize all leases as assets and liabilities on the consolidated balance sheet.」
The application of IFRS 16, which began in the first quarter at certain overseas consolidated subsidiaries, continues. The impact on the quarterly consolidated financial statements is stated to be immaterial. - FY2020-Q2RestatedAnnual report
「Certain overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied International Financial Reporting Standard 16 “Leases” (hereinafter, “IFRS 16”) from the beginning of the first quarter. As a result, lessees generally recognize all leases as assets and liabilities on the consolidated balance sheet.」
The application of IFRS 16, which began in the first quarter at certain overseas consolidated subsidiaries, continues. The impact on the quarterly consolidated financial statements is stated to be immaterial. - FY2020-Q1First statedAnnual report
「Certain overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied International Financial Reporting Standard 16 “Leases” (hereinafter, “IFRS 16”) from the beginning of the first quarter of the current consolidated fiscal year. As a result, lessees generally recognize all leases as assets and liabilities on the consolidated balance sheet.」
Certain overseas consolidated subsidiaries began applying IFRS 16 from the beginning of the first quarter of the current fiscal year and began recognizing lease-related assets and liabilities for lessees. The impact of the application on the quarterly consolidated financial statements is stated to be immaterial.