Application of IFRS 16 to Overseas Consolidated Subsidiaries
First written in FY2020-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 “Leases” from the beginning of the first quarter of the current consolidated fiscal year.」
The company continued applying IFRS 16 to its overseas consolidated subsidiaries. - FY2020RestatedAnnual report
「Following the application of the accounting standard, net right-of-use assets and lease liabilities, included in other current and non-current liabilities, increased by ¥536 million and ¥613 million, respectively, at the end of the consolidated fiscal year.」
The company continued applying IFRS 16 to its overseas consolidated subsidiaries and disclosed the impact at fiscal year-end. - FY2020-Q3RestatedAnnual report
「Following the application of the accounting standard, the quarterly consolidated balance sheet at the end of the third quarter of the current consolidated fiscal year reflected increases of ¥587 million in right-of-use assets, included in other property, plant and equipment, and ¥664 million in lease liabilities, included in other current and non-current liabilities.」
The company continued applying IFRS 16 to its overseas consolidated subsidiaries and disclosed increases of ¥587 million in right-of-use assets and ¥664 million in lease liabilities at the end of the quarter. - FY2020-Q2AdvancedAnnual report
「Following the application of the accounting standard, the quarterly consolidated balance sheet at the end of the second quarter of the current consolidated fiscal year reflected increases of ¥649 million in right-of-use assets, included in other property, plant and equipment, and ¥727 million in lease liabilities, included in other current and non-current liabilities.」
The impact of applying IFRS 16 to overseas consolidated subsidiaries materialized as increases of ¥649 million in right-of-use assets and ¥727 million in lease liabilities. - FY2020-Q1First statedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 “Leases” from the beginning of the first quarter of the current consolidated fiscal year.」
Following the application of IFRS 16, right-of-use assets and lease liabilities at the end of the quarter increased by ¥727 million and ¥803 million, respectively. The impact on profit and loss was described as immaterial.