Application of IFRS 16 “Leases” to Overseas Consolidated Subsidiaries
First written in FY2020-Q1. 3 of 6 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Accounting Standard for Leases and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2028.」
The company reconfirmed its plan to apply the new lease accounting standard from the beginning of the fiscal year ending March 2028, with the amount of the impact still under evaluation. - FY2025AdvancedAnnual report
「The Accounting Standard for Leases and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2028.」
The company indicated that it plans to apply the new lease accounting standard from the beginning of the fiscal year ending March 2028, with the amount of the impact still under evaluation. - FY2023AdvancedAnnual report
「Overseas consolidated subsidiaries applying U.S. GAAP have applied ASC 842 “Leases” from the current consolidated fiscal year.」
For lease accounting at overseas subsidiaries, subsidiaries applying U.S. GAAP applied ASC 842 and recognized ¥8.206 billion in property, plant and equipment and other assets, lease liabilities and other items. - FY2020-Q3RestatedAnnual report
「From the first quarter of the consolidated fiscal year, overseas consolidated subsidiaries applying IFRS (International Financial Reporting Standards) have applied IFRS 16 “Leases.” The impact of applying this accounting standard on the quarterly consolidated financial statements was immaterial.」
The company reconfirmed the application of IFRS 16 “Leases” at overseas consolidated subsidiaries applying IFRS and that the impact on the financial statements was immaterial. - FY2020-Q2RestatedAnnual report
「From the first quarter of the consolidated fiscal year, overseas consolidated subsidiaries applying IFRS (International Financial Reporting Standards) have applied IFRS 16 “Leases.” The impact of applying this accounting standard on the quarterly consolidated financial statements was immaterial.」
The company reconfirmed the application of IFRS 16 “Leases” to overseas consolidated subsidiaries applying IFRS and that the impact on the financial statements was immaterial. - FY2020-Q1First statedAnnual report
「From the first quarter of the consolidated fiscal year, overseas consolidated subsidiaries applying IFRS (International Financial Reporting Standards) have applied IFRS 16 “Leases.” The impact of applying this accounting standard on the quarterly consolidated financial statements was immaterial.」
From the first quarter of the consolidated fiscal year, IFRS 16 “Leases” was applied to overseas consolidated subsidiaries that apply IFRS. The impact on the quarterly consolidated financial statements was described as immaterial.