Recognition of Right-of-Use Assets and Lease Liabilities Upon Adoption of IFRS 16
First written in FY2020-Q2. 2 of 3 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 5 of 18 companies on the "Worse" side.
118 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「Accordingly, ¥84.017 million was recognized as right-of-use assets on the consolidated balance sheet as of the end of the fiscal year, and lease liabilities of ¥67.110 million and ¥18.595 million were recognized under current and non-current liabilities, respectively. The impact on profit or loss for the fiscal year was immaterial.」
Continued application of IFRS 16, with right-of-use assets and lease liabilities recognized at year-end. - FY2020-Q3RestatedAnnual report
「Accordingly, ¥100.668 million was recognized as right-of-use assets on the consolidated balance sheet as of the end of the third quarter, and lease liabilities of ¥31.886 million and ¥71.001 million were recognized under current and non-current liabilities, respectively. The impact on profit or loss for the nine months ended the third quarter was immaterial.」
Continued application of IFRS 16, with ¥100.668 million in right-of-use assets and ¥31.886 million and ¥71.001 million in current and non-current lease liabilities recognized at the end of the third quarter. - FY2020-Q2First statedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16, Leases (hereinafter, “IFRS 16”), since the first quarter of the fiscal year. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities on the balance sheet. Accordingly, ¥112.434 million was recognized as right-of-use assets on the consolidated balance sheet as of the end of the second quarter, and lease liabilities of ¥42.277 million and ¥71.676 million were recognized under current and non-current liabilities, respectively. The impact on profit or loss for the six months ended the second quarter was immaterial.」
A newly disclosed accounting change: certain overseas consolidated subsidiaries applied IFRS 16 from the first quarter and recognized right-of-use assets and lease liabilities on the balance sheet at the end of the second quarter.