Higher Property, Plant and Equipment and Lease Liabilities Following Adoption of IFRS 16
First written in FY2020-Q1. 5 of 7 entries say "Restated". Latest entry: FY2021-Q3.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
73 other companies' latest entry also says "Restated".
- FY2021-Q3RestatedAnnual report
「As a result, at the beginning of the first quarter consolidated accounting period, other tangible fixed assets increased by ¥1,956 million, current lease liabilities increased by ¥531 million, and non-current lease liabilities increased by ¥1,424 million on the consolidated balance sheet.」
The increase at the beginning of the period in property, plant and equipment, current lease liabilities and non-current lease liabilities associated with the adoption of Topic 842 has been restated using the same figures. - FY2021-Q2RestatedAnnual report
「As a result, at the beginning of the first quarter consolidated accounting period, other tangible fixed assets increased by ¥1,956 million, current lease liabilities increased by ¥531 million, and non-current lease liabilities increased by ¥1,424 million on the consolidated balance sheet.」
The increase at the beginning of the period in property, plant and equipment, current lease liabilities and non-current lease liabilities associated with the adoption of Topic 842 has been restated using the same figures. - FY2021-Q1ReframedAnnual report
「As a result, at the beginning of the first quarter, the consolidated balance sheet showed increases of ¥1,956 million in other property, plant and equipment, ¥531 million in lease liabilities under current liabilities, and ¥1,424 million in lease liabilities under non-current liabilities.」
The adoption of US GAAP Topic 842 resulted in disclosed increases in opening balances of ¥1.956 billion in property, plant and equipment, ¥531 million in current lease liabilities and ¥1.424 billion in non-current lease liabilities. - FY2020RestatedAnnual report
「As a result of applying the accounting standard, at the beginning of the current consolidated fiscal year, the consolidated balance sheet showed increases of ¥2,262 million in other property, plant and equipment, ¥839 million in lease liabilities under current liabilities, and ¥1,422 million in lease liabilities under non-current liabilities.」
The increase in property, plant and equipment and current and non-current lease liabilities associated with the adoption of IFRS 16 was also confirmed in the full-year notes. - FY2020-Q3RestatedAnnual report
「As a result of applying the accounting standard, at the beginning of the first quarter of the fiscal year, other property, plant and equipment increased by ¥2.262 billion, current liabilities for lease obligations increased by ¥839 million, and non-current liabilities for lease obligations increased by ¥1.422 billion on the consolidated balance sheet.」
The increases in property, plant and equipment and current and non-current lease liabilities resulting from the application of IFRS 16 have been restated. - FY2020-Q2RestatedAnnual report
「As a result of applying the accounting standard, at the beginning of the first quarter of the fiscal year, other property, plant and equipment increased by ¥2.262 billion, current liabilities for lease obligations increased by ¥839 million, and non-current liabilities for lease obligations increased by ¥1.422 billion on the consolidated balance sheet.」
The increases in property, plant and equipment and current and non-current lease liabilities resulting from the application of IFRS 16 have been restated. - FY2020-Q1First statedAnnual report
「As a result of applying the accounting standard, at the beginning of the first quarter of the consolidated fiscal period, other property, plant and equipment increased by ¥2,262 million, current lease liabilities increased by ¥839 million, and non-current lease liabilities increased by ¥1,422 million on the consolidated balance sheet.」
The balance-sheet impact of IFRS 16 was disclosed numerically, showing increases in property, plant and equipment and current and non-current lease liabilities at the beginning of the period.