Application of IFRS 16 at 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
「At an overseas consolidated subsidiary applying IFRS, IFRS 16, "Leases" (13 January 2016; hereinafter, "IFRS 16"), has been applied from the first quarter of the consolidated fiscal year. As a result, at the beginning of the first quarter of the consolidated fiscal year, other property, plant and equipment increased by ¥344 million, other current liabilities increased by ¥167 million, other non-current liabilities increased by ¥180 million, retained earnings decreased by ¥2 million, and non-controlling interests decreased by ¥1 million.」
The company reiterates the application of IFRS 16 at an overseas consolidated subsidiary and the specific impact on assets, liabilities, and other items at the beginning of the period. The impact on profit and loss is stated to be immaterial. - FY2020-Q2RestatedAnnual report
「At an overseas consolidated subsidiary applying IFRS, IFRS 16, "Leases" (13 January 2016; hereinafter, "IFRS 16"), has been applied from the first quarter of the consolidated fiscal year. As a result, at the beginning of the first quarter of the consolidated fiscal year, other property, plant and equipment increased by ¥344 million, other current liabilities increased by ¥167 million, other non-current liabilities increased by ¥180 million, retained earnings decreased by ¥2 million, and non-controlling interests decreased by ¥1 million.」
The company reiterates the application of IFRS 16 at an overseas consolidated subsidiary and the specific impact on assets, liabilities, and other items at the beginning of the period. - FY2020-Q1First statedAnnual report
「At an overseas consolidated subsidiary applying IFRS, IFRS 16, "Leases" (13 January 2016; hereinafter, "IFRS 16"), has been applied from the first quarter of the current consolidated fiscal year. As a result, at the beginning of the first quarter of the current consolidated fiscal year, other property, plant and equipment increased by ¥344 million, other current liabilities increased by ¥167 million, other non-current liabilities increased by ¥180 million, retained earnings decreased by ¥2 million, and non-controlling interests decreased by ¥1 million.」
An overseas consolidated subsidiary applying IFRS adopted lease standard IFRS 16 from the first quarter of the current fiscal year, resulting in specific impacts on the opening balances of property, plant and equipment, liabilities, and other items. The impact on profit and loss is stated to be immaterial.