Premium Water Holdings (2588) · PolicyRestated
Recognition of Right-of-Use Assets and Lease Liabilities under IFRS 16
First written in FY2020-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022.
2entries
4years
0from disclosures
How it moved
Same theme, other companies
IFRS 16 (Leases) ImplementationA theme 150 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.
73 other companies' latest entry also says "Restated".
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 150 companies compared. The sentences above are computed from all 150.Full recordFilings, disclosures and news, newest first
- FY2022RestatedAnnual report
「リース取引におけるリース負債は、リース開始日におけるリース料総額の未決済分の割引現在価値として測定を行っており、「有利子負債」に含めて表示しております。使用権資産については、リース負債の当初測定額に当初直接コスト、前払リース料等を調整し、減価償却累計額を控除した価額で「有形固定資産」に含めて表示しております。」
IFRS第16号に基づく使用権資産・リース負債の認識および表示を継続している。 - FY2020-Q1First statedAnnual report
「Because IFRS does not classify a lessee’s leases as finance leases or operating leases, lease transactions are recognized on both sides as lease assets (right-of-use assets) and lease obligations (interest-bearing liabilities).」
The adoption of IFRS moved lessee accounting to recognition of right-of-use assets and lease liabilities without the previous classification distinction.