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Daishinku Corp. (6962) · PolicyFirst stated

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

First written in FY2019. . Latest entry: FY2019.

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Recognition of Right-of-Use Assets and Lease Liabilities upon Applying IFRS 16 to Overseas Consolidated SubsidiariesA theme 219 companies write about · 0 as a headwind · 0 as a tailwind

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  1. FY2019First statedAnnual report

    「Following the requirement to apply International Financial Reporting Standard (IFRS) 16, “Leases,” to consolidated fiscal years beginning on or after 1 January 2019, certain overseas subsidiaries have applied the standard.」

    Certain overseas subsidiaries applied IFRS 16 and recognized right-of-use assets of ¥297.023 million and corresponding lease liabilities. The impact on profit or loss and the cumulative effect at the beginning of the fiscal year were considered immaterial.
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