Announcement of Amended Practical Response Report No. 18, “Present Handling of Accounting for Foreign Subsidiaries in Preparation of Consolidated Financial Statements”

The Accounting Standards Committee of the International Financial Reporting Standard No. 16 “Lease” and the US GAAP Update in the Business Response Report No. 18 “Current Handling of Accounting for Foreign Subsidiaries in the Preparation of Consolidated Financial Statements” We were considering the handling of 2016-02 “Lease (Topic 842)”. At the 411st Corporate Accounting Standards Committee meeting held on June 27, 2019, the publication of the amended Practical Report No. 18 “Current Handling of Accounting for Foreign Subsidiaries in the Preparation of Consolidated Financial Statements” was approved. It was.

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