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Shimadzu (7701) · PolicyRestated

Adoption of IFRS 16 Leases by Certain Overseas Consolidated Subsidiaries

First written in FY2020-Q1. 4 of 7 entries say "Restated". Latest entry: FY2021-Q3.

7entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY2020-Q3ReframedFY2021-Q1RestatedFY2021-Q2 – FY2021-Q32019: 220192020: 420202021: 12021
Same theme, other companies
Recognition of Right-of-Use Assets and Lease Liabilities upon Applying IFRS 16 to Overseas Consolidated SubsidiariesA theme 177 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.

106 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 177 companies compared. The sentences above are computed from all 177.
Full recordFilings, disclosures and news, newest first
  1. FY2021-Q3RestatedAnnual report

    「Certain overseas consolidated subsidiaries have applied “Leases” (US GAAP Topic 842) from the first quarter of the current fiscal year.」

    The accounting policy of applying U.S. GAAP Topic 842 from the first quarter continues at certain overseas consolidated subsidiaries.
  2. FY2021-Q2RestatedAnnual report

    「Certain overseas consolidated subsidiaries have applied “Leases” (US GAAP Topic 842) from the first quarter of the current fiscal year.」

    The accounting policy of applying U.S. GAAP Topic 842 from the first quarter continues at certain overseas consolidated subsidiaries.
  3. FY2021-Q1ReframedAnnual report

    「Certain overseas consolidated subsidiaries have applied "Leases" (US GAAP Topic 842) from the current first-quarter consolidated accounting period.」

    Regarding the application of lease accounting at certain overseas consolidated subsidiaries, the application of US GAAP Topic 842 has newly been disclosed in addition to the existing application of IFRS 16.
  4. FY2020AchievedAnnual report

    「Certain overseas consolidated subsidiaries have applied Leases (IFRS 16) from the consolidated fiscal year under review.」

    The application of IFRS 16 to certain overseas consolidated subsidiaries was implemented from the current consolidated fiscal year, as confirmed in the full-year disclosure.
  5. FY2020-Q3RestatedAnnual report

    「Certain overseas consolidated subsidiaries have applied “Leases” (IFRS 16) from the first quarter of the current fiscal year.」

    It has been reconfirmed that certain overseas consolidated subsidiaries have applied IFRS 16 from FY2020-Q1.
  6. FY2020-Q2RestatedAnnual report

    「Certain overseas consolidated subsidiaries have applied “Leases” (IFRS 16) from the first quarter of the current fiscal year.」

    It has been reconfirmed that certain overseas consolidated subsidiaries have applied IFRS 16 from FY2020-Q1.
  7. FY2020-Q1First statedAnnual report

    「Certain overseas consolidated subsidiaries have applied “Leases” (IFRS 16) from the beginning of the first quarter of the consolidated fiscal period.」

    First disclosure that certain overseas consolidated subsidiaries adopted IFRS 16 from the beginning of the first quarter.
Moved together

"Demand Fluctuations in Defense and Commercial Aircraft Equipment and Spare Parts" moved the same way as this thread, in the same document, in 2 of its 7 moves.

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  2. 1Demand Fluctuations in Defense and Commercial Aircraft Equipment and Spare Parts2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Adoption of IFRS 16 Leases by Certain Overseas Consolidated Subsidiaries | Shimadzu Corporation (7701) | Komori