Application of IFRS 16, “Leases,” to Overseas Consolidated Subsidiaries
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「Overseas consolidated subsidiaries other than those in the United States have applied Leases (IFRS 16) from the beginning of the first-quarter consolidated accounting period. As a result of applying the standard, in the quarterly consolidated balance sheet as of the end of the current third-quarter consolidated accounting period, property, plant and equipment increased by ¥2,567 million, other current liabilities increased by ¥1,116 million, and other non-current liabilities increased by ¥1,897 million, while retained earnings decreased by ¥533 million.」
The application of IFRS 16 to overseas consolidated subsidiaries continued, and the amounts affecting assets, liabilities and retained earnings as of the end of the third quarter were disclosed. - FY2020-Q2RestatedAnnual report
「Overseas consolidated subsidiaries other than those in the United States have applied Leases (IFRS 16) from the beginning of the first-quarter consolidated accounting period. As a result of applying the standard, in the quarterly consolidated balance sheet as of the end of the current second-quarter consolidated accounting period, property, plant and equipment increased by ¥2,262 million, other current liabilities increased by ¥960 million, and other non-current liabilities increased by ¥1,740 million, while retained earnings decreased by ¥533 million.」
The application of IFRS 16 continued, and the amounts affecting assets, liabilities and retained earnings as of the end of the second quarter were disclosed. - FY2020-Q1First statedAnnual report
「Overseas consolidated subsidiaries other than those in the United States have applied Leases (IFRS 16) from the beginning of the current first-quarter consolidated accounting period.」
Overseas consolidated subsidiaries other than those in the United States applied IFRS 16 from the beginning of the fiscal year, affecting the amounts recognised for property, plant and equipment, liabilities and retained earnings.