Recognition of Right-of-Use Assets and Lease Liabilities upon Application of International Financial Reporting Standard 16
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「As a result of applying the accounting standard, the current third-quarter consolidated accounting period's quarterly consolidated balance sheet showed increases of ¥593 million in right-of-use assets under fixed assets, ¥23 million in other current liabilities and ¥134 million in lease liabilities under non-current liabilities, and a decrease of ¥435 million in other assets under investments and other assets.」
The company continued to disclose the recognition of right-of-use assets and lease liabilities following the application of IFRS 16 at an overseas consolidated subsidiary. - FY2020-Q2RestatedAnnual report
「As a result of applying the accounting standard, the current second-quarter consolidated accounting period's quarterly consolidated balance sheet showed increases of ¥616 million in right-of-use assets under fixed assets, ¥23 million in other current liabilities and ¥139 million in lease liabilities under non-current liabilities, and a decrease of ¥454 million in other assets under investments and other assets.」
The company continued to disclose the recognition of right-of-use assets and lease liabilities following the application of IFRS 16 at an overseas consolidated subsidiary. - FY2020-Q1First statedAnnual report
「As a result of applying the accounting standard, the current first-quarter consolidated accounting period's quarterly consolidated balance sheet showed increases of ¥647 million in right-of-use assets under fixed assets, ¥24 million in other current liabilities and ¥144 million in lease liabilities under non-current liabilities, and a decrease of ¥479 million in other assets under investments and other assets.」
An overseas consolidated subsidiary applied International Financial Reporting Standard 16 and recognized ¥647 million in right-of-use assets and ¥144 million in lease liabilities.