Change to the Standard Treatment of Asset Retirement Obligations Following the Relocation of the Nagoya Office
First written in FY2024-Q2. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2018: 1 of 9 companies on the "Worse" side.
29 other companies' latest entry also says "Other".
- FY2025-H1Settlement of asset retirement obligationsAnnual report
「資産除去債務の履行による支出15,870千円」
資産除去債務の履行による15,870千円の支出を計上し、中間連結貸借対照表上の資産除去債務は15,870千円からゼロとなった。 - FY2024-Q3RestatedAnnual report
「この見積りの変更及び簡便的な取扱いから原則的な取扱いへの変更により、当第３四半期連結会計期間の四半期連結貸借対照表において、「固定資産」の「有形固定資産」は4,190千円、「投資その他の資産」の「その他」は19,453千円、「流動負債」の「資産除去債務」は30,870千円、それぞれ増加しております。」
名古屋事業所の移転計画に伴う資産除去債務の原則的処理への変更と、それによる資産・負債の増加を再確認している。 - FY2024-Q2First statedAnnual report
「During the second quarter accounting period, we revised our estimates of the restoration costs required upon vacating the Nagoya office (Nagoya Technology Center) and its expected period of use after obtaining new information related to the relocation plan. Because the estimated restoration costs came to exceed the security deposit under the lease, the simplified treatment was no longer permitted. Accordingly, beginning in the second quarter accounting period, the office has been accounted for under the standard treatment rather than recognizing the liability for the asset retirement obligation through the simplified method.」
The accounting treatment for the asset retirement obligation relating to the Nagoya office was changed from the simplified treatment to the standard treatment following new information about the relocation plan.