Adoption of IFRS 16, Leases, by overseas subsidiaries
First written in FY2020-Q1. 2 of 3 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
「Beginning at the start of the fiscal year, the overseas subsidiaries applied IFRS 16, "Leases." Accordingly, lessees generally recognize leases as assets and liabilities on the balance sheet.」
The company continued to disclose the application of IFRS 16 to its overseas subsidiaries for the full fiscal year. - FY2020-Q3RestatedAnnual report
「Beginning in the first quarter of the fiscal year, the overseas subsidiaries applied IFRS 16, "Leases." Accordingly, lessees generally recognize leases as assets and liabilities on the balance sheet.」
The company continued to disclose the application of IFRS 16, "Leases," to its overseas subsidiaries and described the impact on profit or loss as immaterial. - FY2020-Q1First statedAnnual report
「Beginning in the first quarter of the fiscal year, the overseas subsidiaries applied IFRS 16, "Leases." Accordingly, lessees generally recognize leases as assets and liabilities on the balance sheet.」
The overseas subsidiaries applied IFRS 16 beginning this quarter, resulting in disclosed increases of ¥51 million in lease assets, ¥22 million in current liabilities and ¥28 million in non-current liabilities.