Adoption of IFRS 16 “Leases” by overseas consolidated subsidiaries
First written in FY2020-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「At overseas consolidated subsidiaries applying International Financial Reporting Standards (IFRS), IFRS 16 Leases has been applied from the beginning of the current consolidated fiscal year.」
The application of IFRS 16 at overseas consolidated subsidiaries was confirmed for the full fiscal year, with lease assets and lease liabilities increasing at the fiscal year-end. - FY2020-Q3RestatedAnnual report
「At overseas consolidated subsidiaries applying International Financial Reporting Standards (IFRS), IFRS 16 Leases has been applied from the beginning of the first quarter of the consolidated fiscal year. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities on the balance sheet.」
The application of IFRS 16 at overseas consolidated subsidiaries continued to be disclosed, with lease assets increasing by ¥401 million and lease liabilities by ¥406 million at the end of the third quarter. - FY2020-Q2RestatedAnnual report
「At overseas consolidated subsidiaries applying International Financial Reporting Standards (IFRS), IFRS 16 Leases has been applied from the beginning of the first quarter of the consolidated fiscal year. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities on the balance sheet.」
The application of IFRS 16 at overseas consolidated subsidiaries continued to be disclosed, with lease assets increasing by ¥440 million and current and non-current lease liabilities increasing by a combined ¥444 million at the end of the second quarter. - FY2020-Q1First statedAnnual report
「At overseas consolidated subsidiaries applying International Financial Reporting Standards (IFRS), IFRS 16 Leases (13 January 2016, hereinafter IFRS 16) has been applied from the beginning of the first quarter of the current consolidated fiscal year. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities on the balance sheet.」
Overseas consolidated subsidiaries applied IFRS 16 from the beginning of the current quarter, increasing lease assets by ¥448 million and total current and non-current lease liabilities by ¥450 million.