Application of IFRS 16, Leases, by a subsidiary
First written in FY2020-Q2. 3 of 4 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
111 other companies' latest entry also says "Restated".
- 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.”」
The company continues to apply IFRS 16, “Leases,” at its overseas subsidiaries. - FY2020RestatedAnnual report
「As a result, property, plant and equipment increased by ¥365.388 million, while Other under current liabilities increased by ¥142.670 million and Other under non-current liabilities increased by ¥222.718 million at the end of the current consolidated fiscal year.」
The company continued to apply IFRS 16 and disclosed its impact on property, plant and equipment, current liabilities and non-current liabilities as of the fiscal year-end. - FY2020-Q3RestatedAnnual report
「As a result, property, plant and equipment increased by ¥186.542 million, while Other under current liabilities increased by ¥109.824 million and Other under non-current liabilities increased by ¥76.718 million at the end of the third-quarter consolidated accounting period.」
The subsidiary applying IFRS 16 continued to recognize leases on the balance sheet and disclosed the impact on assets and liabilities at the end of the third quarter. - FY2020-Q2First statedAnnual report
「A subsidiary applying International Financial Reporting Standards has applied International Financial Reporting Standard 16, Leases (hereinafter, “IFRS 16”), from the first quarter. As a result, lessees are generally required to recognize all leases as assets and liabilities on the balance sheet.」
The company disclosed for the first time a change in accounting policy under which a subsidiary applying International Financial Reporting Standards adopted IFRS 16 from the first-quarter consolidated accounting period.