Application of IFRS 16 “Leases” to Overseas Consolidated Subsidiaries
First written in FY2020-Q1. 4 of 5 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 Leases.」
The company continues to disclose the application of IFRS 16 by certain overseas consolidated subsidiaries. - FY2020RestatedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 Leases from the current consolidated fiscal year.」
The company continues to disclose the application of IFRS 16 by certain overseas consolidated subsidiaries. - FY2020-Q3RestatedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 Leases from the first quarter.」
The company has reconfirmed the application of IFRS 16 Leases by certain overseas consolidated subsidiaries from the first quarter and that the impact on the quarterly consolidated financial statements was immaterial. - FY2020-Q2RestatedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 Leases from the first quarter.」
The company has reconfirmed the application of IFRS 16 Leases by certain overseas consolidated subsidiaries from the first quarter and that the impact was immaterial. - FY2020-Q1First statedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 Leases from the first quarter of the current consolidated fiscal year. With the application of IFRS 16, the accounting treatment has been changed so that, in principle, all leases for which the subsidiaries are lessees are recognized as assets and liabilities on the consolidated balance sheet.」
From the first quarter of the current consolidated fiscal year, certain overseas consolidated subsidiaries applied IFRS 16 and changed their accounting treatment so that lessee leases are recognized as assets and liabilities. The company states that the impact was immaterial.