Application of IFRS 16 at Overseas Consolidated Subsidiaries
First written in FY2020-Q3. 1 of 2 entries say "Restated". Latest entry: FY2020.
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- FY2020RestatedAnnual report
「The Group’s overseas consolidated subsidiaries have applied “Leases” (IFRS 16) from the beginning of the current consolidated fiscal year, changing their accounting method so that, in principle, all leases in which they are lessees are recognized as assets and liabilities on the consolidated balance sheet. The impact of applying this accounting standard on the consolidated financial statements is immaterial.」
The full-year disclosure reconfirms the application of IFRS 16 by the overseas consolidated subsidiaries and that its impact is immaterial. - FY2020-Q3First statedAnnual report
「The Group’s overseas consolidated subsidiaries have applied “Leases” (IFRS 16) from the beginning of the first quarter of the first consolidated fiscal year, changing their accounting method so that, in principle, all leases in which they are lessees are recognized as assets and liabilities on the consolidated balance sheet. The impact of applying this accounting standard on the quarterly consolidated financial statements is immaterial.」
The overseas consolidated subsidiaries applied IFRS 16 from the beginning of the first quarter and changed their accounting method to recognize lessee leases as assets and liabilities. The impact on the financial statements was deemed immaterial.