Application of ASC 842, Leases, at a U.S. Subsidiary
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 3 of 6 companies on the "Worse" side.
41 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「A foreign consolidated subsidiary applying U.S. GAAP has adopted ASC 842, “Leases,” from the current fiscal year.」
The company confirms the application of ASC 842, "Leases," by its US subsidiary in the full-year results. - FY2023-Q3RestatedAnnual report
「The overseas consolidated subsidiary that adopts US GAAP has applied ASC 842, "Leases," from the first quarter of the current consolidated fiscal year.」
The company continues to disclose the application of ASC 842, "Leases," by its US subsidiary from the first quarter. - FY2023-Q2RestatedAnnual report
「The overseas consolidated subsidiary that adopts US GAAP has applied ASC 842, "Leases," from the first quarter of the current consolidated fiscal year.」
The company continues to disclose the application of ASC 842, "Leases," by its US subsidiary from the first quarter. - FY2023-Q1First statedAnnual report
「The overseas consolidated subsidiary that adopts US GAAP has applied ASC 842, "Leases," from the first quarter of the current consolidated fiscal year. As a result, in principle, all leases entered into by the lessee at the overseas consolidated subsidiary are recognized as assets and liabilities on the balance sheet.」
The overseas consolidated subsidiary that adopts US GAAP began applying ASC 842, "Leases," and changed its policy so that, in principle, all lessee leases are recognized as assets and liabilities on the balance sheet. Upon adoption, other property, plant and equipment increased by ¥36.213 million, other current liabilities increased by ¥16.768 million, and other non-current liabilities increased by ¥19.445 million.