Warabeya Nichiyo Holdings (2918) · InitiativeAchieved
Application of ASC 842, “Leases,” at Overseas Consolidated Subsidiaries Under U.S. GAAP
First written in FY2023-Q1. 1 of 2 entries say "Achieved", first in FY2023. Latest entry: FY2023.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
ASC 842 (Leases) Adoption MeasuresA theme 64 companies write about · 0 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2021: 2 of 11 companies on the "Worse" side.
10 other companies' latest entry also says "Achieved".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 64 companies compared. The sentences above are computed from all 64.Full recordFilings, disclosures and news, newest first
- FY2023AchievedAnnual report
「A foreign consolidated subsidiary applying U.S. GAAP has adopted ASC 842, “Leases,” from the current fiscal year.」
The foreign consolidated subsidiary’s application of ASC 842, “Leases,” was implemented from the current fiscal year. - FY2023-Q1First statedAnnual report
「A foreign consolidated subsidiary that applies U.S. GAAP has adopted ASC 842, “Leases,” from the first quarter of the current fiscal year. As a result, virtually all leases entered into by the subsidiary as lessee are recognized on the balance sheet as assets and liabilities.」
A foreign consolidated subsidiary applying U.S. GAAP adopted ASC 842 from the first quarter of the current fiscal year and changed to a method of recognizing, in principle, all leases as assets and liabilities on the balance sheet.