Application of IFRS 16 to Certain Overseas Consolidated Subsidiaries
First written in FY2020-Q2. 1 of 2 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「From the first quarter of the fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16, Leases. On adoption of the standard, the subsidiaries adopted the permitted transitional method of recognizing the cumulative effect of the change in accounting policy at the date of initial application. As a result, in the consolidated balance sheet at the end of the third quarter, right-of-use assets under property, plant and equipment increased by ¥2,313 million, while Other under current liabilities increased by ¥286 million and Other under non-current liabilities increased by ¥2,052 million. The impact of this change on profit or loss for the cumulative third-quarter period was immaterial.」
The application of IFRS 16 to certain overseas consolidated subsidiaries continued, with right-of-use assets increasing by ¥2,313 million, current liabilities by ¥286 million and non-current liabilities by ¥2,052 million. The impact on profit or loss was described as immaterial. - FY2020-Q2First statedAnnual report
「From the first quarter of the fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16, Leases. On adoption of the standard, the subsidiaries adopted the permitted transitional method of recognizing the cumulative effect of the change in accounting policy at the date of initial application. As a result, in the consolidated balance sheet at the end of the second quarter, right-of-use assets under property, plant and equipment increased by ¥2,304 million, while Other under current liabilities increased by ¥285 million and Other under non-current liabilities increased by ¥2,035 million. The impact of this change on profit or loss for the cumulative second-quarter period was immaterial.」
IFRS 16 was applied to certain overseas consolidated subsidiaries from the first quarter, increasing right-of-use assets by ¥2,304 million and Other under current and non-current liabilities. The impact on profit or loss was described as immaterial.