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As Partners (160A) · RiskFirst stated

On-Balance-Sheet Recognition Under the New Lease Accounting Standard and Decline in the Equity Ratio

First written in FY2026. . Latest entry: FY2026.

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Preparing for Adoption of the New Lease Accounting StandardA theme 1268 companies write about · 15 as a headwind · 0 as a tailwind

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 1268 threads.
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  1. FY2026First statedAnnual report

    「The application of the new lease accounting standard and other requirements may result in the assets and liabilities subject to operating leases being recognized on the balance sheet. This could cause the relevant assets and liabilities to be recorded on the balance sheet and reduce the Company's equity ratio from its current level.」

    The Company identifies as a new risk the possibility that the application of the new lease accounting standard from the fiscal year ending March 2028 will bring leased assets and liabilities, including those relating to assisted-living homes, onto the balance sheet and reduce the equity ratio.
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On-Balance-Sheet Recognition Under the New Lease Accounting Standard and Decline in the Equity Ratio | As Partners CO.,LTD. (160A) | Komori