Application of IFRS 16, “Leases,” to Overseas Consolidated Subsidiaries
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 5 of 17 companies on the "Worse" side.
117 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The overseas consolidated subsidiaries excluding those in the United States have applied “Leases” (IFRS 16) from the beginning of the current consolidated fiscal year.」
The annual report continues to reflect the application of IFRS 16 to the overseas consolidated subsidiaries excluding those in the United States and discloses its impact on the balance sheet. - FY2020-Q3RestatedAnnual report
「The overseas consolidated subsidiaries excluding those in the United States have applied “Leases” (IFRS 16) from the beginning of the first quarter of the current consolidated fiscal year. In applying IFRS 16, we adopted the method of recognizing, on the date of initial application, the cumulative effect of applying the standard, as permitted under the transitional provisions. As a result of applying the standard, property, plant and equipment increased by ¥365 million, current liabilities increased by ¥148 million, and non-current liabilities increased by ¥68 million, while investments and other assets decreased by ¥151 million in the consolidated balance sheet as of the end of the third quarter. The impact on the consolidated statement of income for the third quarter was minor.」
The application of IFRS 16 has continued, and the impact on the balance sheet as of the end of the third quarter has been disclosed. - FY2020-Q1First statedAnnual report
「The overseas consolidated subsidiaries excluding those in the United States have applied “Leases” (IFRS 16) from the beginning of the first quarter of the current consolidated fiscal year.」
The overseas consolidated subsidiaries excluding those in the United States applied IFRS 16 from the beginning of the first quarter, affecting the balances of property, plant and equipment, liabilities and other items.