Application of IFRS 16 “Leases” to Certain Overseas Consolidated Subsidiaries
First written in FY2020-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「From the beginning of the current fiscal year, certain overseas consolidated subsidiaries have applied IFRS 16 “Leases.” The impact of this application on the consolidated financial statements for the current fiscal year was immaterial.」
Certain overseas consolidated subsidiaries continued to apply IFRS 16, and the impact on the consolidated financial statements for the current fiscal year was described as immaterial. - FY2020-Q3RestatedAnnual report
「From the beginning of the first quarter, certain overseas consolidated subsidiaries have applied IFRS 16 “Leases.” This accounting standard generally requires lessees to recognize all leases as assets and liabilities on the balance sheet. The impact of this application on the quarterly consolidated financial statements for the nine months ended the third quarter was immaterial.」
Certain overseas consolidated subsidiaries continued to apply IFRS 16, and the impact on the consolidated financial statements for the nine months ended the third quarter was described as immaterial. - FY2020-Q2RestatedAnnual report
「From the beginning of the first quarter, certain overseas consolidated subsidiaries have applied IFRS 16 “Leases.” This accounting standard generally requires lessees to recognize all leases as assets and liabilities on the balance sheet. The impact of this application on the consolidated financial statements for the six months ended the second quarter was immaterial.」
Certain overseas consolidated subsidiaries continued to apply IFRS 16, and the impact on the consolidated financial statements for the six months ended the second quarter was described as immaterial. - FY2020-Q1First statedAnnual report
「From the beginning of the first quarter, certain overseas consolidated subsidiaries have applied IFRS 16 “Leases.” This accounting standard generally requires lessees to recognize all leases as assets and liabilities on the balance sheet. The impact of this application on the consolidated financial statements for the first quarter was immaterial.」
Certain overseas consolidated subsidiaries applied IFRS 16 from 1 April 2019. Although leases are required to be recognized as assets and liabilities, the impact on the consolidated financial statements for the first quarter was described as immaterial.