Adoption of U.S. GAAP ASU 2016-02, “Leases”
First written in FY2023-Q1. . Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 3 of 6 companies on the "Worse" side.
5 other companies' latest entry also says "Other".
- FY2023-Q3Update of the impact of adoption as of the third quarterAnnual report
「本基準の適用に伴い、当第３四半期連結貸借対照表において投資その他の資産が289百万円、流動負債が151百万円、固定負債が136百万円それぞれ増加しております。なお、当第３四半期連結累計期間の損益及びセグメント情報に与える影響は軽微であります。」
米国会計基準ASU第2016-02「リース」の適用を継続し、第3四半期貸借対照表への影響額を更新した。 - FY2023-Q2Update of the impact of adoption as of the second quarterAnnual report
「Following adoption of this standard, investments and other assets, current liabilities and non-current liabilities on the consolidated balance sheet at the end of the second quarter increased by ¥350 million, ¥180 million and ¥169 million, respectively. The impact on profit or loss and segment information for the cumulative second quarter was immaterial.」
米国会計基準ASU第2016-02「リース」の適用を継続し、第2四半期貸借対照表への影響額を更新した。 - FY2023-Q1First statedAnnual report
「Our consolidated subsidiaries outside Japan in the United States have applied U.S. GAAP ASU 2016-02, “Leases,” from the first quarter of the current consolidated fiscal year. Accordingly, for leases in which the company is the lessee, assets and liabilities are recognized for, in principle, all leases.」
The lease accounting standard was applied from the first quarter at the U.S. consolidated subsidiary, increasing investments and other assets by ¥251 million, current liabilities by ¥163 million and non-current liabilities by ¥87 million. The impact on profit or loss and segment information was described as immaterial.