Adoption of IFRS 16, Leases, by overseas subsidiaries
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「From the first quarter of the consolidated fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16, Leases, and, in principle, have recognized all leases in which they are lessees as assets and liabilities on the balance sheet.」
The application of IFRS 16 by certain overseas consolidated subsidiaries was reconfirmed, and the impact on the quarterly consolidated financial statements was described as immaterial. - FY2020-Q2RestatedAnnual report
「From the first quarter of the consolidated fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16, Leases, and, in principle, have recognized all leases in which they are lessees as assets and liabilities on the balance sheet.」
The application of IFRS 16 by certain overseas consolidated subsidiaries was reconfirmed, and the impact on the quarterly consolidated financial statements was described as immaterial. - FY2020-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16, Leases, and, in principle, have recognized all leases in which they are lessees as assets and liabilities on the balance sheet.」
Certain overseas consolidated subsidiaries applied IFRS 16 from the first quarter of the consolidated fiscal year beginning 1 April 2019. The impact on the quarterly consolidated financial statements was immaterial, with no impact on retained earnings at the beginning of the period.