Recognition of Right-of-Use Assets and Lease Liabilities upon Adoption of IFRS 16
First written in FY2019. 4 of 7 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2025: 4 of 17 companies on the "Worse" side.
106 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 “Leases” from the beginning of the previous consolidated fiscal year. Under IFRS 16, lessees recognize, in principle, all leases as assets and liabilities on the balance sheet.」
Certain overseas consolidated subsidiaries continue to apply IFRS 16 and recognize right-of-use assets and lease liabilities. - FY2021RestatedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 “Leases” from the beginning of the previous consolidated fiscal year. Under IFRS 16, lessees recognize, in principle, all leases as assets and liabilities on the balance sheet.」
Certain overseas consolidated subsidiaries continue to apply IFRS 16 and recognize right-of-use assets and lease liabilities. - FY2020RestatedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 “Leases” from the beginning of the current consolidated fiscal year. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities.」
Certain overseas consolidated subsidiaries applied IFRS 16 and recognized ¥5.147 billion in right-of-use assets and total lease liabilities of ¥5.193 billion. - FY2020-Q3RestatedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 “Leases” from the beginning of the first quarter of the current fiscal year. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities.」
Certain overseas consolidated subsidiaries continue to apply IFRS 16. At the end of the third quarter of the current fiscal year, other property, plant and equipment, other current liabilities and other non-current liabilities increased by ¥5.024 billion, ¥1.572 billion and ¥3.508 billion, respectively. - FY2020-Q2AdvancedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 “Leases” from the beginning of the first quarter of the current fiscal year. As a result, lessees are required, in principle, to recognize all leases as assets and liabilities.」
Certain overseas consolidated subsidiaries applied IFRS 16, resulting in increases of ¥5.181 billion in property, plant and equipment, ¥1.420 billion in current liabilities and ¥3.752 billion in non-current liabilities. - FY2020-Q1AdvancedAnnual report
「Certain overseas consolidated subsidiaries have applied IFRS 16 “Leases” from the beginning of the first quarter of the current fiscal year.」
The planned application of IFRS 16 from the beginning of the fiscal year ending March 2020 was implemented at certain overseas consolidated subsidiaries. As a result, property, plant and equipment increased by ¥5.524 billion, current liabilities by ¥1.455 billion and non-current liabilities by ¥4.081 billion. - FY2019First statedAnnual report
「IFRS 16 is scheduled to be applied from the beginning of the fiscal year ending March 2020. Upon the application date, right-of-use assets and lease liabilities are expected to be recognized in the amount of approximately ¥5.2 billion.」
IFRS 16 is scheduled to be applied from the beginning of the fiscal year ending March 2020, with approximately ¥5.2 billion of right-of-use assets and lease liabilities expected to be recognized on the application date.