Adoption of IFRS 16 “Leases” by overseas consolidated subsidiaries
First written in FY2020-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The overseas consolidated subsidiaries have applied IFRS 16, "Leases," from the current consolidated fiscal year. In applying IFRS 16, the company has adopted the transitional method of recognizing the cumulative effect of applying the standard at the date of initial application. The impact of applying the standard on the consolidated financial statements is immaterial.」
The application of IFRS 16 by the overseas consolidated subsidiaries was confirmed in the annual financial statements, and its impact on the consolidated financial statements is considered immaterial. - FY2020-Q3RestatedAnnual report
「The overseas consolidated subsidiaries have applied IFRS 16, "Leases," from the first quarter of the consolidated accounting period. In applying IFRS 16, the company has adopted the transitional method of recognizing the cumulative effect of applying the standard at the date of initial application.」
The company continues to disclose the application of IFRS 16 by its overseas consolidated subsidiaries and the method of recognizing the cumulative effect at the date of initial application. The impact on the quarterly consolidated financial statements is considered immaterial. - FY2020-Q2RestatedAnnual report
「The overseas consolidated subsidiaries have applied IFRS 16, "Leases," from the first quarter of the consolidated accounting period. In applying IFRS 16, the company has adopted the transitional method of recognizing the cumulative effect of applying the standard at the date of initial application.」
The company continues to disclose the application of IFRS 16 by its overseas consolidated subsidiaries and the method of recognizing the cumulative effect at the date of initial application. - FY2020-Q1First statedAnnual report
「The overseas consolidated subsidiaries have applied IFRS 16, "Leases," from the first quarter of the current consolidated fiscal year. In applying IFRS 16, the company has adopted the transitional method of recognizing the cumulative effect of applying the standard at the date of initial application. The impact of applying the standard on the consolidated financial statements is immaterial.」
The overseas consolidated subsidiaries applied IFRS 16 from the first quarter and adopted the method of recognizing the cumulative effect at the date of initial application. The impact on the consolidated financial statements is considered immaterial.