Ajinomoto Co. (2802) · InitiativeRestated
Recognition of right-of-use assets and lease liabilities under IFRS 16
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
3entries
2years
0from disclosures
How it moved
Same theme, other companies
Recognition of Right-of-Use Assets and Lease Liabilities upon Applying IFRS 16 to Overseas Consolidated SubsidiariesA theme 177 companies write about · 0 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 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 177 companies compared. The sentences above are computed from all 177.Full recordFilings, disclosures and news, newest first
- FY2020-Q3RestatedAnnual report
「The Group has applied IFRS 16 from the beginning of the current consolidated fiscal year.」
The Group continues to apply IFRS 16 and recognises leases as right-of-use assets and lease liabilities. Interest-bearing debt stood at ¥370.3 billion at the end of the third quarter. - FY2020-Q2RestatedAnnual report
「The Group has applied IFRS 16 from the beginning of the current consolidated fiscal year.」
The Group has continued applying IFRS 16, and interest-bearing debt stood at ¥380.1 billion at the end of the cumulative second quarter of the current consolidated fiscal year, mainly due to an increase in lease liabilities. - FY2020-Q1First statedAnnual report
「In addition, right-of-use assets were initially measured at the amount of the lease liability measurement adjusted for prepaid lease payments. As of the date of initial application, right-of-use assets had increased by ¥53,956 million and lease liabilities had increased by ¥51,571 million.」
IFRS 16 was applied from 1 April 2019, with leases recognised as right-of-use assets and lease liabilities. As of the date of initial application, right-of-use assets had increased by ¥53.956 billion and lease liabilities by ¥51.571 billion, resulting in an increase in interest-bearing debt.