Application of IFRS 16 Leases by overseas consolidated subsidiaries
First written in FY2020-Q1. 2 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 4 of 16 companies on the "Worse" side.
13 other companies' latest entry also says "Advanced".
- FY2020AdvancedAnnual report
「Certain overseas consolidated subsidiaries of the Group have applied IFRS 16 Leases from the current consolidated fiscal year. Accordingly, for leases involving lessees, right-of-use assets and lease liabilities are recognized for, in principle, all leases, while depreciation of right-of-use assets and interest expense on lease liabilities are recorded.」
The disclosure progressed from explaining the start of application at the quarterly stage to reporting the results of applying IFRS 16 in the annual financial statements. Right-of-use assets of ¥958 million were recognized. - FY2020-Q3RestatedAnnual report
「Certain overseas consolidated subsidiaries of the Group have applied IFRS 16 Leases from the first quarter. Accordingly, for leases involving lessees, right-of-use assets and lease liabilities are recognized for, in principle, all leases, while depreciation of right-of-use assets and interest expense on lease liabilities are recorded.」
Certain overseas consolidated subsidiaries have continued to apply IFRS 16 and recognize right-of-use assets and lease liabilities. - FY2020-Q2RestatedAnnual report
「Certain overseas consolidated subsidiaries of the Group have applied IFRS 16 Leases from the first quarter. Accordingly, for leases involving lessees, right-of-use assets and lease liabilities are recognized for, in principle, all leases, while depreciation of right-of-use assets and interest expense on lease liabilities are recorded.」
Certain overseas consolidated subsidiaries have continued to apply IFRS 16 and recognize right-of-use assets and lease liabilities. - FY2020-Q1First statedAnnual report
「Certain overseas consolidated subsidiaries of the Group have applied IFRS 16 Leases from the first quarter of the current fiscal year. Accordingly, for leases involving lessees, right-of-use assets and lease liabilities are recognized for, in principle, all leases, while depreciation of right-of-use assets and interest expense on lease liabilities are recorded.」
Certain overseas consolidated subsidiaries changed their accounting treatment from the first quarter to recognize right-of-use assets and lease liabilities following the application of IFRS 16.