Recognition of right-of-use assets and lease liabilities under IFRS 16
First written in FY2020-Q1. 2 of 3 entries say "Advanced", first in FY2020-Q2. Latest entry: FY2020-Q3.
The whole theme swung hardest in 2025: 6 of 19 companies on the "Worse" side.
16 other companies' latest entry also says "Advanced".
- FY2020-Q3AdvancedAnnual report
「As a result, on the consolidated balance sheet for the third quarter, right-of-use assets increased by ¥6,809 million, other current liabilities by ¥4,491 million, and lease obligations by ¥2,760 million.」
The adoption of IFRS 16 resulted in increases of ¥6,809 million in right-of-use assets, ¥4,491 million in other current liabilities, and ¥2,760 million in lease obligations. - FY2020-Q2AdvancedAnnual report
「As a result, on the consolidated balance sheet for the second quarter, right-of-use assets increased by ¥7,288 million, other current liabilities by ¥4,348 million, and lease obligations by ¥3,435 million.」
As an impact of adopting IFRS 16, right-of-use assets increased by ¥7,288 million, other current liabilities by ¥4,348 million, and lease obligations by ¥3,435 million. - FY2020-Q1First statedAnnual report
「The group's subsidiaries applying IFRS adopted IFRS 16, Leases, from the beginning of the first quarter. Accordingly, for leases as a lessee, right-of-use assets and lease liabilities are recognized for, in principle, all leases, while depreciation of right-of-use assets and interest expense on lease liabilities are recorded.」
The subsidiaries applying IFRS adopted IFRS 16 from this quarter and transitioned to accounting treatment that recognizes right-of-use assets and lease liabilities for, in principle, all leases.