Application of IFRS 16 “Leases” by Certain Overseas Subsidiaries
First written in FY2020-Q1. 1 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 5 of 18 companies on the "Worse" side.
26 other companies' latest entry also says "Other".
- FY2020-Q3Disclosure of the cumulative impact of applying IFRS 16Annual report
「The Company has applied IFRS 16 to certain overseas subsidiaries from the first quarter of the current consolidated fiscal year. Accordingly, for leases in which the Company is the lessee, right-of-use assets and lease liabilities are recognized for, in principle, all leases, and depreciation of right-of-use assets and interest expense on lease liabilities are recorded.」
The Company continues to apply IFRS 16 at certain overseas subsidiaries and has disclosed cumulative impacts at the start of application, including increases of ¥342 million in property, plant and equipment and ¥328 million in non-current liabilities. - FY2020-Q2RestatedAnnual report
「The Company has applied IFRS 16 to certain overseas subsidiaries from the first quarter of the current consolidated fiscal year. Accordingly, for leases in which the Company is the lessee, right-of-use assets and lease liabilities are recognized for, in principle, all leases, and depreciation of right-of-use assets and interest expense on lease liabilities are recorded.」
The Company continues to apply IFRS 16 at certain overseas subsidiaries and to recognize right-of-use assets and lease liabilities for leases. - FY2020-Q1First statedAnnual report
「The Company has applied IFRS 16 to certain overseas subsidiaries from the first quarter of the current consolidated fiscal year. Accordingly, for leases in which the Company is the lessee, right-of-use assets and lease liabilities are recognized for, in principle, all leases, and depreciation of right-of-use assets and interest expense on lease liabilities are recorded.」
The Company began applying IFRS 16 to certain overseas subsidiaries from the first quarter of the current consolidated fiscal year and began recognizing right-of-use assets and lease liabilities for leases.