Komori
Toa (6809) · PolicyRestated

Application of IFRS 16, “Leases,” to Overseas Consolidated Subsidiaries

First written in FY2020-Q1. 5 of 6 entries say "Restated". Latest entry: FY2022.

6entries
4years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY20222019: 220192020: 220202021: 120212022: 12022
Same theme, other companies
Recognition of Right-of-Use Assets and Lease Liabilities upon Applying IFRS 16 to Overseas Consolidated SubsidiariesA theme 197 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 5 of 19 companies on the "Worse" side.

119 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 197 companies compared. The sentences above are computed from all 197.
Full recordFilings, disclosures and news, newest first
  1. FY2022RestatedAnnual report

    「Overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied International Financial Reporting Standard 16 “Leases” (IFRS 16).」

    The application of IFRS 16 by overseas consolidated subsidiaries remains part of the accounting policy.
  2. FY2021RestatedAnnual report

    「Overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied International Financial Reporting Standard 16 “Leases” (IFRS 16).」

    The application of IFRS 16 by overseas consolidated subsidiaries remains part of the accounting policy.
  3. FY2020RestatedAnnual report

    「Overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied International Financial Reporting Standard 16 “Leases” (IFRS 16) from the current consolidated fiscal year.」

    The application of IFRS 16 by overseas consolidated subsidiaries continues to be disclosed in the full-year results.
  4. FY2020-Q3RestatedAnnual report

    「Overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied International Financial Reporting Standard 16 “Leases” (IFRS 16) from the first quarter of the current consolidated fiscal year.」

    The application of IFRS 16 by overseas consolidated subsidiaries continues to be disclosed in the third quarter.
  5. FY2020-Q2RestatedAnnual report

    「Overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied International Financial Reporting Standard 16 “Leases” (IFRS 16) from the first quarter of the current consolidated fiscal year.」

    The application of IFRS 16 by overseas consolidated subsidiaries continues to be disclosed in the second quarter.
  6. FY2020-Q1First statedAnnual report

    「Overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied International Financial Reporting Standard 16 “Leases” (IFRS 16) from the first quarter of the current consolidated fiscal year.」

    Overseas consolidated subsidiaries applied IFRS 16 from the first quarter of the current consolidated fiscal year, increasing property, plant and equipment at the beginning of the fiscal year by ¥472 million and other current and non-current liabilities by ¥476 million.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

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Toa's next results are scheduled for 2026-11-04. Read the earnings preview
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