Adoption of IFRS 16, Leases
First written in FY2020-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q2.
The whole theme swung hardest in 2021: 3 of 8 companies on the "Worse" side.
16 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「An overseas consolidated subsidiary that applies U.S. GAAP adopted ASC 842, Leases, from the beginning of the first quarter of the current consolidated fiscal year. As a result, the subsidiary recognized, in principle, all leases of which it is the lessee as assets and liabilities on its quarterly consolidated balance sheet.」
The company continues to apply ASC 842 and disclosed increases of ¥246 million in property, plant and equipment, ¥125 million in current liabilities and ¥128 million in non-current liabilities as of the end of the second quarter. - FY2022RestatedAnnual report
「Certain overseas consolidated subsidiaries prepare their financial statements in accordance with International Financial Reporting Standards and apply IFRS 16, Leases.」
Certain overseas consolidated subsidiaries have continued to apply IFRS 16 and recognize leases as assets and liabilities. - FY2020RestatedAnnual report
「Certain overseas consolidated subsidiaries adopted IFRS 16, Leases, from the beginning of the current consolidated fiscal year and, under the lessee accounting requirements, recognized assets and liabilities for, in principle, all leases on the consolidated balance sheet.」
Certain overseas consolidated subsidiaries have continued to apply IFRS 16 and recognize lessee leases as assets and liabilities. - FY2020-Q3RestatedAnnual report
「Certain overseas consolidated subsidiaries adopted IFRS 16, Leases, from the beginning of the first quarter of the current consolidated fiscal year and, under the lessee accounting requirements, recognized assets and liabilities for, in principle, all leases on the quarterly consolidated balance sheet.」
Certain overseas consolidated subsidiaries have continued to apply IFRS 16 from the beginning of the first quarter and recognize lease assets and liabilities. - FY2020-Q2RestatedAnnual report
「Certain overseas consolidated subsidiaries adopted IFRS 16, Leases, from the beginning of the first quarter of the current consolidated fiscal year and, under the lessee accounting requirements, recognized assets and liabilities for, in principle, all leases on the quarterly consolidated balance sheet.」
Certain overseas consolidated subsidiaries have continued to apply IFRS 16 from the beginning of the first quarter and recognize lease assets and liabilities. - FY2020-Q1First statedAnnual report
「Certain overseas consolidated subsidiaries applied IFRS 16 “Leases” from the beginning of the first quarter of the consolidated fiscal year. Under lessee accounting, assets and liabilities for, in principle, all leases are recognized on the quarterly consolidated balance sheet.」
Certain overseas subsidiaries began recognizing lessee leases as assets and liabilities under IFRS 16; the impact was described as immaterial.