Recognition of Right-of-Use Assets and Lease Liabilities upon Application of Lease Accounting Standards
First written in FY2020-Q1. 2 of 8 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2025: 9 of 24 companies on the "Worse" side.
16 other companies' latest entry also says "Other".
- FY2025Updated fiscal year-end figuresAnnual report
「Lease assets (net) 236,407」
Following the adoption of lease accounting, net lease assets at fiscal year-end totaled ¥236.407 million, down from ¥287.425 million at the end of the previous fiscal year. Total lease obligations were ¥254.347 million. - FY2024Updated fiscal year-end figuresAnnual report
「Lease assets (net) 287,425」
Following the adoption of lease accounting, net lease assets at fiscal year-end totaled ¥287.425 million, while total current and non-current lease obligations amounted to ¥305.485 million. - FY2022Updated fiscal year-end figuresAnnual report
「Lease assets (net) 147,237」
At fiscal year-end, net lease assets totaled ¥147.237 million, while current and non-current lease obligations totaled ¥156.041 million. - FY2021Updated fiscal year-end figuresAnnual report
「As a result, at the end of the consolidated fiscal year, lease assets included in property, plant and equipment increased by ¥191.337 million, current lease obligations by ¥35.832 million and non-current lease obligations by ¥158.569 million.」
The year-end impact of lease assets and lease obligations arising from the application of IFRS 16 “Leases” has been updated. - FY2020Updated fiscal year-end figuresAnnual report
「As a result, at the end of the consolidated fiscal year, lease assets included in property, plant and equipment increased by ¥191.337 million, current lease obligations by ¥35.832 million and non-current lease obligations by ¥158.569 million.」
The impact of continued application of IFRS 16 “Leases” was recorded as ¥191 million in year-end lease assets and ¥194 million in total current and non-current lease obligations. - FY2020-Q3RestatedAnnual report
「An IFRS-reporting subsidiary of the Group has applied IFRS 16 “Leases” from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, for leases in which the Company is the lessee, the Company recognizes right-of-use assets and lease liabilities for, in principle, all leases, and records depreciation of right-of-use assets and interest expense on lease liabilities. As a result, at the end of the third quarter of the current consolidated fiscal year, property, plant and equipment increased by ¥183 million, other current liabilities by ¥26 million and other non-current liabilities by ¥159 million.」
The application of IFRS 16 “Leases” continued, and at the end of the third quarter, property, plant and equipment had increased by ¥183 million, other current liabilities by ¥26 million and other non-current liabilities by ¥159 million. - FY2020-Q2RestatedAnnual report
「The Group's subsidiaries that apply IFRS have adopted IFRS 16, Leases, from the beginning of the first-quarter consolidated accounting period.」
An IFRS-reporting subsidiary continued to apply IFRS 16 “Leases”; at the end of the second quarter, property, plant and equipment had increased by ¥100 million, other current liabilities by ¥2 million and other non-current liabilities by ¥100 million. - FY2020-Q1First statedAnnual report
「Accordingly, for leases in which the Company is the lessee, the Company recognizes right-of-use assets and lease liabilities for, in principle, all leases, and records depreciation of right-of-use assets and interest expense on lease liabilities. In applying this standard, the Company has adopted the method of recognizing the cumulative effect of applying the accounting standard, as permitted under the transitional provisions, at the date of initial application. As a result, at the end of the first quarter of the current consolidated fiscal year, property, plant and equipment increased by ¥101 million, other current liabilities by ¥2 million and other non-current liabilities by ¥100 million. The impact on income and loss and per-share information for the first quarter of the current consolidated fiscal year was immaterial.」
An IFRS-reporting subsidiary adopted IFRS 16 “Leases” from the beginning of the first quarter, recognizing right-of-use assets and lease liabilities. Property, plant and equipment increased by ¥101 million, other current liabilities by ¥2 million and other non-current liabilities by ¥100 million. The impact on income and loss and per-share information was described as immaterial.