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Bellsystem24 Holdings (6183) · FactAdvanced

Recognition of right-of-use assets and lease liabilities under IFRS 16

First written in FY2020-Q1. 2 of 3 entries say "Advanced", first in FY2020. Latest entry: FY2021.

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How it moved
ProgressHeldSoftenedWorseFirst statedFY2020-Q1AdvancedFY2020 – FY20212019: 120192020: 120202021: 12021
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.

16 other companies' latest entry also says "Advanced".

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
  1. FY2021AdvancedAnnual report

    「Carrying amount of right-of-use assets Total 26,881 31,131 Lease liabilities 26,255 30,648」

    After the adoption of IFRS 16, right-of-use assets were ¥31,131 million and lease liabilities were ¥30,648 million at the end of February 2021, each increasing from the end of the previous fiscal year. Changes in the lease term associated with the head-office relocation are also reflected.
  2. FY2020AdvancedAnnual report

    「At the beginning of the current consolidated fiscal year, right-of-use assets and lease liabilities each increased by ¥27,370 million and ¥27,114 million, respectively.」

    Following the application of IFRS 16, right-of-use assets of ¥26,881 million and lease liabilities of ¥26,255 million were recognized at the fiscal year-end after initial recognition at the beginning of the period, establishing the impact of lease accounting in the financial statements.
  3. FY2020-Q1First statedAnnual report

    「As a result of applying this standard, at the beginning of the first quarter of the current consolidated fiscal year, right-of-use assets and lease liabilities each increased by ¥27,370 million and ¥27,114 million, respectively, in the Group's condensed quarterly consolidated financial statements.」

    Upon the initial application of IFRS 16, right-of-use assets of ¥27,370 million and lease liabilities of ¥27,114 million were recognized at the beginning of the period.
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"Employment System Reforms to Secure Talent over the Long Term" moved the same way as this thread, in the same document, in 2 of its 3 moves.

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  2. 1Employment System Reforms to Secure Talent over the Long Term2×
  3. 2Improving the profitability of the CRM business and expanding sales through existing customers2×
  4. 3Cross-Company Management of Material Risks under the Risk Management Regulations2×

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Recognition of right-of-use assets and lease liabilities under IFRS 16 | BELLSYSTEM24 HOLDINGS,INC. (6183) | Komori