Adoption of IFRS 16 “Leases” by overseas consolidated subsidiaries
First written in FY2020-Q1. 2 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
24 other companies' latest entry also says "Other".
- FY2020Update of IFRS 16 impact amounts through the full yearAnnual report
「As a result, property, plant and equipment increased by ¥575 million at the end of the current consolidated fiscal year, other current liabilities by ¥54 million and other non-current liabilities by ¥535 million, while retained earnings decreased by ¥13 million. The impact on profit or loss for the current consolidated fiscal year was immaterial.」
The company disclosed the impact amounts on assets, liabilities and retained earnings at the full-year end from the application of IFRS 16 “Leases” by its foreign consolidated subsidiaries. - FY2020-Q3RestatedAnnual report
「As a result, property, plant and equipment increased by ¥562 million at the end of the third quarter of the current consolidated fiscal year, other current liabilities by ¥43 million and other non-current liabilities by ¥531 million, while retained earnings decreased by ¥13 million. The impact on profit or loss for the nine months of the current consolidated fiscal year was immaterial.」
The company reconfirmed the application of IFRS 16 “Leases” by its foreign consolidated subsidiaries and updated the impact amounts on assets, liabilities and retained earnings as of the quarter-end. - FY2020-Q2RestatedAnnual report
「The foreign consolidated subsidiaries in our group that apply IFRS have adopted IFRS 16 “Leases” from the first quarter of the consolidated fiscal year. As a result, lessee lease transactions are, in principle, recognized as assets and liabilities on the balance sheet for all leases.」
The company reconfirmed the application of IFRS 16 “Leases” by its foreign consolidated subsidiaries. At the end of the second quarter, property, plant and equipment increased by ¥569 million, other current liabilities by ¥41 million and other non-current liabilities by ¥540 million, while retained earnings decreased by ¥12 million. - FY2020-Q1First statedAnnual report
「The foreign consolidated subsidiaries in our group that apply IFRS have adopted IFRS 16 “Leases” from the first quarter of the current consolidated fiscal year. As a result, lessee lease transactions are, in principle, recognized as assets and liabilities on the balance sheet for all leases.」
The foreign consolidated subsidiaries adopted IFRS 16 from the current quarter, increasing property, plant and equipment by ¥596 million, other current liabilities by ¥42 million and other non-current liabilities by ¥566 million, while reducing retained earnings by ¥12 million.