Application of IFRS 15 by Overseas Consolidated Subsidiaries
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2020: 2 of 22 companies on the "Worse" side.
41 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「Overseas consolidated subsidiaries that apply International Financial Reporting Standards (IFRS) have applied Leases (IFRS 16) from the beginning of the first quarter of the current consolidated accounting period. As a result of applying the accounting standard, other property, plant and equipment increased by ¥1,035 million, other current liabilities increased by ¥208 million, and other non-current liabilities increased by ¥829 million in the consolidated balance sheet at the end of the third quarter. The impact on the consolidated income statement for the third quarter is immaterial.」
The application of IFRS 16 by overseas consolidated subsidiaries continues to be disclosed, together with its impact on the balance sheet. The impact on the income statement is described as immaterial. - FY2020-Q2RestatedAnnual report
「Overseas consolidated subsidiaries that apply International Financial Reporting Standards (IFRS) have applied Leases (IFRS 16) from the beginning of the first quarter of the current consolidated accounting period. As a result of applying the accounting standard, other property, plant and equipment increased by ¥1,152 million, other current liabilities increased by ¥234 million, and other non-current liabilities increased by ¥919 million in the consolidated balance sheet at the end of the second quarter. The impact on the consolidated income statement for the second quarter is immaterial.」
The application of IFRS 16 by overseas consolidated subsidiaries continues to be disclosed, together with its impact on the balance sheet at the end of the second quarter. - FY2019-Q3RestatedAnnual report
「IFRS 15 (Revenue from Contracts with Customers) has been applied by overseas consolidated subsidiaries other than those in the United States from the first quarter of the current consolidated accounting period. The impact of applying the accounting standard on the quarterly consolidated financial statements is immaterial.」
The explanation that IFRS 15 is applied by overseas consolidated subsidiaries other than those in the United States and that its impact on the financial statements is immaterial continues to be provided. - FY2019-Q2RestatedAnnual report
「IFRS 15 (Revenue from Contracts with Customers) has been applied by overseas consolidated subsidiaries other than those in the United States from the first quarter of the current consolidated accounting period. The impact of applying the accounting standard on the quarterly consolidated financial statements is immaterial.」
The explanation that IFRS 15 is applied by overseas consolidated subsidiaries other than those in the United States and that its impact on the financial statements is immaterial continues to be provided. - FY2019-Q1First statedAnnual report
「IFRS 15 (Revenue from Contracts with Customers) has been applied by overseas consolidated subsidiaries other than those in the United States from the current consolidated first quarter. The impact of applying the accounting standard on the quarterly consolidated financial statements is immaterial.」
The new disclosure states that IFRS 15 was applied by overseas consolidated subsidiaries other than those in the United States and that its impact on the financial statements was immaterial.