Application of IFRS 16 "Leases" at certain overseas consolidated subsidiaries
First written in FY2020-Q2. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 5 of 18 companies on the "Worse" side.
117 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「Beginning with the first quarter of the current fiscal year, the U.S. consolidated subsidiary has applied ASC 842 "Leases." The impact of applying the standard on the quarterly consolidated financial statements is immaterial.」
The company reconfirmed the application of ASC 842 at the U.S. consolidated subsidiary and that the impact on the financial statements is immaterial. - FY2023-Q2RestatedAnnual report
「Beginning with the first quarter of the current fiscal year, the U.S. consolidated subsidiary has applied ASC 842 "Leases." The impact of applying the standard on the quarterly consolidated financial statements is immaterial.」
The company reconfirmed the application of ASC 842 at the U.S. consolidated subsidiary and that the impact on the financial statements is immaterial. - FY2023-Q1AdvancedAnnual report
「Beginning with the first quarter of the current fiscal year, the U.S. consolidated subsidiary has applied ASC 842 "Leases." The impact of applying the standard on the quarterly consolidated financial statements is immaterial.」
Regarding the application of lease accounting standards at overseas consolidated subsidiaries, the U.S. consolidated subsidiary actually applied ASC 842 from the first quarter of the current fiscal year. The impact on the financial statements is considered immaterial. - FY2021RestatedAnnual report
「Certain overseas consolidated subsidiaries apply IFRS 16 "Leases."」
The company continues to apply IFRS 16 at certain overseas consolidated subsidiaries. - FY2020-Q3RestatedAnnual report
「Beginning with the first quarter of the current fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16 "Leases." The impact of applying the standard on the quarterly consolidated financial statements is immaterial.」
The company reconfirmed the application of IFRS 16 at certain overseas consolidated subsidiaries and that the impact on the financial statements is immaterial. - FY2020-Q2First statedAnnual report
「Beginning with the first quarter of the current fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16 "Leases." The impact of applying the standard on the quarterly consolidated financial statements is immaterial.」
IFRS 16 was applied at certain overseas consolidated subsidiaries beginning with the first quarter, and the company states that the impact on the quarterly consolidated financial statements is immaterial.