Recognition of right-of-use assets and lease liabilities following adoption of IFRS 16
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 5 of 17 companies on the "Worse" side.
117 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「As a result of applying the standard, other property, plant and equipment increased by ¥2,974 million, other intangible assets increased by ¥165 million, current lease liabilities increased by ¥566 million, and non-current lease liabilities increased by ¥2,578 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 IFRS 16 by certain overseas consolidated subsidiaries and its impact on right-of-use assets and lease liabilities on the balance sheet continue to be disclosed. - FY2020-Q2RestatedAnnual report
「As a result of applying the standard, other property, plant and equipment increased by ¥3,021 million, current lease liabilities increased by ¥538 million, and non-current lease liabilities increased by ¥2,494 million in the quarterly consolidated balance sheet for the second quarter of the current consolidated fiscal year. The impact on the quarterly consolidated income statement for the six months ended that quarter was immaterial.」
The application of IFRS 16 by certain overseas consolidated subsidiaries and its impact on right-of-use assets and lease liabilities on the balance sheet continue to be disclosed. - FY2020-Q1First statedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 Leases from the beginning of the first quarter consolidated accounting period. As a result of applying this standard, other property, plant and equipment increased by ¥3,100 million, current lease liabilities increased by ¥593 million and non-current lease liabilities increased by ¥2,642 million in the quarterly consolidated balance sheet for the first quarter cumulative period. The impact on the quarterly consolidated income statement for the first quarter cumulative period was immaterial.」
Certain overseas consolidated subsidiaries applied IFRS 16 and recognized right-of-use assets and lease liabilities. The impact on the balance sheet was also disclosed.