Adoption of the lease accounting standard (ASU 2016-02)
First written in FY2020-Q1. . Latest entry: FY2026-H1.
The whole theme swung hardest in 2025: 3 of 6 companies on the "Worse" side.
5 other companies' latest entry also says "Other".
- FY2026-H1Updated the balance of right-of-use assets at the interim period-endAnnual report
「Right-of-use assets 73,230 70,416」
Right-of-use assets decreased from ¥73,230 million at the end of the previous fiscal year to ¥70,416 million at the interim period-end. - FY2025-H1Updated the balance of right-of-use assets at the interim period-endAnnual report
「Right-of-use assets 71,334 77,136」
Right-of-use assets increased from ¥71,334 million at the end of the previous fiscal year to ¥77,136 million at the interim period-end. - FY2024Updated the balance of right-of-use assets at the full-year-endAnnual report
「Right-of-use assets 54,683 71,334」
Right-of-use assets increased from ¥54,683 million at the end of the previous fiscal year to ¥71,334 million. - FY2024-Q3Updated the balance of right-of-use assets at the third-quarter-endAnnual report
「Right-of-use assets 54,683 58,572」
Right-of-use assets increased from ¥54,683 million at the end of the previous consolidated fiscal year to ¥58,572 million at the third-quarter-end. - FY2024-Q2Updated the balance of right-of-use assets at the second-quarter-endAnnual report
「Right-of-use assets 54,683 61,379」
Right-of-use assets increased from ¥54,683 million at the end of the previous consolidated fiscal year to ¥61,379 million at the second-quarter-end. - FY2024-Q1Updated the balance of right-of-use assets at the first-quarter-endAnnual report
「Right-of-use assets 54,683 59,596」
Right-of-use assets increased from ¥54,683 million at the end of the previous consolidated fiscal year to ¥59,596 million at the first-quarter-end. - FY2023Updated the balance of right-of-use assets at the full-year-endAnnual report
「Right-of-use assets 50,169 54,683」
Right-of-use assets increased from ¥50,169 million at the end of the previous fiscal year to ¥54,683 million. - FY2023-Q3Updated the recognized lease balances at the third-quarter-endAnnual report
「Right-of-use assets 50,169 47,977」
Right-of-use assets decreased from ¥50,169 million at the end of the previous consolidated fiscal year to ¥47,977 million at the third-quarter-end. - FY2023-Q2Updated the recognized lease balances at the second-quarter-endAnnual report
「Right-of-use assets 50,169 50,891」
Right-of-use assets at the second-quarter-end were ¥50,891 million. Lease liabilities comprised ¥10,091 million of current liabilities and ¥40,882 million of non-current liabilities. - FY2022-Q3Updated the recognized lease balances at the third-quarter-endAnnual report
「Operating lease right-of-use assets 39,829」
Operating lease right-of-use assets at the third-quarter-end were ¥39,829 million. Operating lease liabilities comprised ¥7,867 million due for repayment within one year and ¥28,724 million of long-term liabilities. - FY2022-Q2Updated the recognized lease balances at the second-quarter-endAnnual report
「Operating lease right-of-use assets 43,323」
Operating lease right-of-use assets at September 2021 month-end were ¥43,323 million. Operating lease liabilities comprised ¥8,325 million due for repayment within one year and ¥30,895 million of long-term liabilities. - FY2021-Q3Updated the recognized lease balances at the third-quarter-endAnnual report
「Operating lease right-of-use assets 39,829」
Operating lease right-of-use assets at the third-quarter-end were ¥39,829 million. Operating lease liabilities comprised ¥7,867 million due for repayment within one year and ¥28,724 million of long-term liabilities. - FY2021-Q2Updated the recognized lease balances at the second-quarter-endAnnual report
「Operating lease right-of-use assets 37,574」
Operating lease right-of-use assets at the second-quarter-end were ¥37,574 million. Operating lease liabilities totaled ¥34,304 million, comprising ¥7,994 million due for repayment within one year and ¥26,310 million of long-term liabilities. - FY2021-Q1Updated the recognized lease balances for the first quarterAnnual report
「As of 1 April 2019, operating lease right-of-use assets of ¥38,016 million and operating lease liabilities of ¥35,690 million were recognized in the assets and liabilities on the company's quarterly consolidated balance sheet.」
The first-quarter balance sheet balances of operating lease right-of-use assets and liabilities recognized following the adoption of ASU 2016-02 were updated. - FY2020Updated the full-year recognized lease balancesAnnual report
「As of 1 April 2019, operating lease right-of-use assets of ¥38,016 million and operating lease liabilities of ¥35,690 million were recognized in the assets and liabilities on the company's consolidated balance sheet.」
The full-year figures confirmed that operating lease right-of-use assets and liabilities had been recognized on the balance sheet from the beginning of the period following the adoption of ASU 2016-02. - FY2020-Q3Updated the recognized lease balances at the third-quarter-endAnnual report
「Following the adoption of the new accounting standard, operating lease right-of-use assets increased by ¥41,947 million and operating lease liabilities, including amounts due for repayment within one year, increased by ¥37,546 million.」
The recognized balances of operating lease right-of-use assets and lease liabilities at the third-quarter-end following the adoption of ASU 2016-02 were updated. - FY2020-Q2Updated the recognized lease balancesAnnual report
「As of 30 September 2019, assets decreased by ¥39,783 million from the end of the previous consolidated fiscal year, from ¥1,992,480 million to ¥1,952,697 million.」
Following the adoption of the lease accounting standard, operating lease right-of-use assets of ¥41,828 million and operating lease liabilities of ¥37,518 million were recognized, including the increases attributable to the adoption. - FY2020-Q1First statedAnnual report
「The Group has applied this ASU from the first quarter of the current consolidated accounting period. As a result, as of 1 April 2019, operating lease right-of-use assets of ¥38,016 million and operating lease liabilities of ¥35,690 million were recognized in the assets and liabilities on the company's quarterly consolidated balance sheet. The application of this ASU had no material impact on the Group's operating results.」
FASB's ASU 2016-02, Leases, was applied from the first quarter, and operating lease right-of-use assets and lease liabilities were recognized on the balance sheet.