Adoption of IFRS 16 “Leases” by overseas consolidated subsidiaries
First written in FY2020-Q1. 2 of 3 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
「Certain overseas consolidated subsidiaries have applied IFRS 16, "Leases," from the first-quarter consolidated accounting period. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities on the quarterly consolidated balance sheet. The application of IFRS 16 follows the transitional provisions, and the Company has adopted a method of recognizing the cumulative effect of applying the standard on the date of initial application.」
The application of IFRS 16 by certain overseas consolidated subsidiaries continued. At the end of the third quarter, other property, plant and equipment had increased by ¥155 million, other current liabilities by ¥19 million, and other non-current liabilities by ¥142 million. - FY2020-Q2RestatedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16, "Leases," from the first-quarter consolidated accounting period. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities on the quarterly consolidated balance sheet.」
The application of IFRS 16 by certain overseas consolidated subsidiaries continued to be reported. At the end of the second quarter, other property, plant and equipment had increased by ¥162 million, other current liabilities by ¥13 million, and other non-current liabilities by ¥148 million. - FY2020-Q1First statedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16, "Leases," from the current first-quarter consolidated accounting period. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities on the quarterly consolidated balance sheet.」
Certain overseas consolidated subsidiaries applied IFRS 16 from the current first-quarter consolidated accounting period and, in principle, recognized all leases as assets and liabilities on the balance sheet. Other property, plant and equipment increased by ¥167 million, other current liabilities by ¥14 million, and other non-current liabilities by ¥149 million.