Recognition of right-of-use assets and lease liabilities under IFRS 16
First written in FY2020-Q2. 4 of 5 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
73 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The Group’s consolidated financial statements are prepared in accordance with IFRS.」
The policy of preparing consolidated financial statements under IFRS has continued. - FY2020RestatedAnnual report
「Upon applying IFRS 16, the Group recognized right-of-use assets of ¥71.845 million and lease liabilities of ¥68.584 million at the beginning of the consolidated fiscal year.」
The application of IFRS 16 continued throughout the fiscal year, with the opening recognition of right-of-use assets and lease liabilities and the closing balances disclosed. - FY2020-Q4RestatedAnnual report
「The Group has applied IFRS 16, “Leases,” from the first quarter of the consolidated fiscal year.」
The application of IFRS 16 continued, and right-of-use assets of ¥50.148 million and lease liabilities of ¥48.674 million at the end of the third quarter were identified as factors contributing to the increase. - FY2020-Q3RestatedAnnual report
「Lease liabilities increased by ¥54.387 million due to the application of IFRS 16, “Leases.”」
The application of IFRS 16 continued, and right-of-use assets of ¥55.709 million and lease liabilities of ¥54.387 million at the end of the second quarter were identified as factors contributing to the increase. - FY2020-Q2First statedAnnual report
「The Group has applied IFRS 16, “Leases,” from the first quarter of the consolidated fiscal year.」
Upon applying IFRS 16, the Group recognized right-of-use assets of ¥71.845 million and lease liabilities of ¥68.584 million at the beginning of the period. At the end of the first quarter, right-of-use assets stood at ¥63.600 million and lease liabilities at ¥62.688 million. The increase in depreciation and other expenses was also identified as a factor contributing to higher selling, general and administrative expenses.