Application of IFRS 16 “Leases”
First written in FY2020-Q1. 3 of 6 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2021: 3 of 8 companies on the "Worse" side.
7 other companies' latest entry also says "Achieved".
- FY2023AchievedAnnual report
「The U.S. GAAP subsidiaries of the group have adopted U.S. GAAP ASU 2016-02 Leases from the current consolidated fiscal year.」
The planned adoption of the new leasing standard by the U.S. subsidiaries, disclosed in the previous fiscal year, was completed with actual adoption from the current consolidated fiscal year. Right-of-use assets of ¥2,215 million and lease liabilities were recognized. - FY2022Disclosure of the planned adoption of the new U.S. GAAP leasing standardAnnual report
「The standard is scheduled to be adopted at the U.S. consolidated subsidiaries from the fiscal year ending March 2023.」
In addition to IFRS 16, which has already been adopted by non-U.S. subsidiaries, the U.S. consolidated subsidiaries were scheduled to adopt ASU 2016-02 Leases from the fiscal year ending March 2023, and the impact was under evaluation. - FY2020RestatedAnnual report
「At overseas consolidated subsidiaries that do not apply U.S. GAAP, IFRS 16 Leases was adopted from the current consolidated fiscal year, and assets and liabilities for, in principle, all leases are recognized on the consolidated balance sheet under lessee accounting.」
The application of IFRS 16 at overseas consolidated subsidiaries continued throughout the fiscal year, and its impact on the financial statements was considered immaterial. - FY2020-Q3RestatedAnnual report
「At overseas consolidated subsidiaries that do not apply U.S. GAAP, IFRS 16 Leases was adopted from the first quarter, and assets and liabilities for, in principle, all leases are recognized on the quarterly consolidated balance sheet under lessee accounting.」
The company reiterates the continued application of IFRS 16, adopted from the first quarter. - FY2020-Q2RestatedAnnual report
「At overseas consolidated subsidiaries that do not apply U.S. GAAP, IFRS 16 Leases was adopted from the first quarter, and assets and liabilities for, in principle, all leases are recognized on the quarterly consolidated balance sheet under lessee accounting.」
The company reiterates that IFRS 16, adopted from the first quarter, remains in effect and has had an immaterial impact on the financial statements. - FY2020-Q1First statedAnnual report
「At overseas consolidated subsidiaries that do not apply U.S. GAAP, IFRS 16 Leases was adopted from the first quarter of the current consolidated fiscal year, and assets and liabilities for, in principle, all leases are recognized on the quarterly consolidated balance sheet under lessee accounting.」
An overseas consolidated subsidiary that does not apply U.S. GAAP adopted IFRS 16 from the first quarter of the current consolidated fiscal year. As a transitional measure, the cumulative effect was recognized on the adoption date, and the impact on the financial statements was considered immaterial.