Nissei Asb Machine (6284) · InitiativeAchieved
Application of Lease Accounting Standards to Overseas Consolidated Subsidiaries
First written in FY2020-Q1. 1 of 2 entries say "Achieved", first in FY2020. Latest entry: FY2020.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Preparation for Applying IFRS 16 and ASC 842 to Overseas Consolidated SubsidiariesA theme 31 companies write about · 0 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2021: 3 of 8 companies on the "Worse" side.
6 other companies' latest entry also says "Achieved".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 31 companies compared. The sentences above are computed from all 31.Full recordFilings, disclosures and news, newest first
- FY2020AchievedAnnual report
「Overseas consolidated subsidiaries have applied IFRS 16 “Leases” and U.S. GAAP ASU 2016-02 “Leases” from the current consolidated fiscal year.」
The policy of applying the standards from the first quarter of the previous fiscal year was implemented as the accounting treatment for the current consolidated fiscal year. - FY2020-Q1First statedAnnual report
「Overseas consolidated subsidiaries have applied IFRS 16 “Leases” and U.S. GAAP ASU 2016-02 “Leases” from the first quarter of the current consolidated fiscal year.」
Overseas consolidated subsidiaries applied the lease accounting standards from the first quarter of the current fiscal year, resulting in changes in amounts recognized for property, plant and equipment and lease-related liabilities. The impact on profit or loss was considered immaterial.