Applying U.S. GAAP ASU 2020-05, “Leases”
First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
The whole theme swung hardest in 2021: 2 of 11 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「Certain foreign consolidated subsidiaries have applied ASU 2020-05, “Leases,” from the first quarter consolidated accounting period. Accordingly, lease transactions in which those foreign consolidated subsidiaries are lessees are, in principle, recognized as assets and liabilities on the balance sheet for all leases.」
一部の在外連結子会社でASU第2020-05「リース」を適用し、借手リースを原則として資産・負債計上する会計処理を継続している。 - FY2022-Q2First statedAnnual report
「Certain foreign consolidated subsidiaries have applied ASU 2020-05, “Leases,” from the first quarter consolidated accounting period. Accordingly, lease transactions in which those foreign consolidated subsidiaries are lessees are, in principle, recognized as assets and liabilities on the balance sheet for all leases.」
Certain foreign consolidated subsidiaries began applying ASU 2020-05, changing their accounting so that, in principle, all leases in which they are lessees are recognized as assets and liabilities.