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: 5 of 18 companies on the "Worse" side.
117 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「At an overseas consolidated subsidiary applying International Financial Reporting Standards (IFRS), IFRS 16, “Leases” (13 January 2016; hereinafter, “IFRS 16”), has been applied from the first quarter of the consolidated accounting period.」
The application of IFRS 16 at an overseas consolidated subsidiary applying IFRS and the explanation that its impact on the quarterly consolidated financial statements was immaterial have been reiterated. - FY2020-Q2RestatedAnnual report
「At an overseas consolidated subsidiary applying International Financial Reporting Standards (IFRS), IFRS 16, “Leases” (13 January 2016; hereinafter, “IFRS 16”), has been applied from the first quarter of the consolidated accounting period.」
The application of IFRS 16 at an overseas consolidated subsidiary applying IFRS and the explanation that its impact on the financial statements was immaterial have been reiterated. - FY2020-Q1First statedAnnual report
「At an overseas consolidated subsidiary applying International Financial Reporting Standards (IFRS), IFRS 16, “Leases” (13 January 2016; hereinafter, “IFRS 16”), has been applied from the first quarter of the current consolidated accounting period.」
At an overseas consolidated subsidiary applying IFRS, IFRS 16, which generally requires the recognition of assets and liabilities for leases by lessees, was applied. The impact on the quarterly consolidated financial statements was described as immaterial.