Recognition of right-of-use assets and lease liabilities following adoption of ASC 842
First written in FY2021-Q1. 2 of 3 entries say "Restated". Latest entry: FY2021-Q3.
The whole theme swung hardest in 2025: 3 of 6 companies on the "Worse" side.
40 other companies' latest entry also says "Restated".
- FY2021-Q3RestatedAnnual report
「As a result of applying the standard, other property, plant and equipment increased by ¥501 million, current lease liabilities increased by ¥76 million, and non-current lease liabilities increased by ¥472 million in the quarterly consolidated balance sheet for the third quarter of the current consolidated fiscal year. The impact on the quarterly consolidated income statement for the nine months ended that quarter was immaterial.」
The application of ASC 842 by certain US consolidated subsidiaries and its impact on right-of-use assets and lease liabilities in the balance sheet continue to be disclosed. - FY2021-Q2RestatedAnnual report
「From the beginning of the first-quarter consolidated accounting period, certain US consolidated subsidiaries have applied ASC 842, Leases (hereinafter, ASC 842). As a result of adopting the standard, other property, plant and equipment increased by ¥202 million, current lease liabilities increased by ¥4 million, and non-current lease liabilities increased by ¥176 million in the quarterly consolidated balance sheet for the current second-quarter consolidated accounting period. The impact on the quarterly consolidated income statement for the current second-quarter cumulative period was immaterial.」
The application of ASC 842 by certain US consolidated subsidiaries and its impact on right-of-use assets and lease liabilities in the balance sheet continue to be disclosed. - FY2021-Q1First statedAnnual report
「From the beginning of the current first-quarter consolidated accounting period, certain US consolidated subsidiaries have applied ASC 842, Leases (hereinafter, ASC 842). As a result of adopting the standard, other property, plant and equipment increased by ¥220 million, current lease liabilities increased by ¥76 million, and non-current lease liabilities increased by ¥198 million in the quarterly consolidated balance sheet for the current first-quarter consolidated accounting period. The impact on the quarterly consolidated income statement for the current first-quarter cumulative period was immaterial.」
Certain US consolidated subsidiaries applied ASC 842, recognizing increases of ¥220 million in property, plant and equipment, ¥76 million in current lease liabilities and ¥198 million in non-current lease liabilities.