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Okaya Electric Industries (6926) · FactRestated

Adoption of IFRS 16 Leases by Certain Overseas Subsidiaries

First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.

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ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY2020-Q32019: 220192020: 12020
Same theme, other companies

The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.

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

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  1. 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.」

    一部の在外連結子会社におけるIFRS第16号の適用を再掲している。会計基準適用による財務諸表への影響に新たな重要変更は示されていない。
  2. 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.」

    一部の在外連結子会社におけるIFRS第16号の適用を再掲している。財務諸表への影響は軽微としており、新たな変更は示されていない。
  3. 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.」

    一部の在外連結子会社が当第1四半期連結会計期間の期首からIFRS第16号を適用し、リース資産・負債を計上した。財務諸表への影響は軽微としている。
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