Lifull (2120) · PolicyAchieved
Recognition of right-of-use assets and lease liabilities under IFRS 16
First written in FY2020-Q1. 2 of 4 entries say "Advanced", first in FY2020-Q2. Latest entry: FY2020.
4entries
1years
0from disclosures
How it moved
Same theme, other companies
IFRS 16 (Leases) ImplementationA theme 148 companies write about · 2 as a headwind · 1 as a tailwind
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
24 other companies' latest entry also says "Achieved".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 148 companies compared. The sentences above are computed from all 148.Full recordFilings, disclosures and news, newest first
- FY2020AchievedAnnual report
「当社グループは、当連結会計年度よりIFRS第16号を適用しています。」
IFRS第16号の適用を通期の連結財務諸表に反映し、使用権資産4,476,985千円、リース負債4,552,810千円を認識している。 - FY2020-Q3AdvancedAnnual report
「これにより、変更前と比べて、当第３四半期連結会計期間末の使用権資産が795,125千円、リース負債が795,125千円それぞれ減少しております。」
IFRS第16号適用後、一部オフィスの解約・移転に関する決議に伴いリース条件を変更し、使用権資産とリース負債をそれぞれ795,125千円減額した。 - FY2020-Q2AdvancedAnnual report
「使用権資産の増加5,726,207千円」
IFRS第16号の適用後、当第2四半期末の使用権資産は5,726,207千円、リース負債は流動・非流動合計5,789,160千円となり、適用の財務状態への反映が進んでいる。 - FY2020-Q1First statedAnnual report
「In accordance with the transitional provisions of IFRS 16, “Leases,” the Group retrospectively adjusted the opening balance of retained earnings at the date of initial application by recognizing the cumulative effect of adoption at that date, 1 October 2019.」
The Group applied IFRS 16 from the fiscal year ending September 2020 and recognized right-of-use assets of ¥6,039.810 million and lease liabilities of ¥6,063.585 million at the date of initial application. Comparative information was not restated.