Kuriyama Holdings (3355) · InitiativeAchieved
Preparation for Applying Lease Accounting Standards at US Subsidiaries
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022. Latest entry: FY2022.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
ASC 842 (Leases) Adoption MeasuresA theme 66 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 66 companies compared. The sentences above are computed from all 66.Full recordFilings, disclosures and news, newest first
- FY2022AchievedAnnual report
「生産設備増強と合わせ、米国会計基準に基づき新リース会計(ASC 842）を米国子会社が新規適用したことで物流倉庫設備（使用権資産：リース契約締結分）が増加し、合計1,377百万円の設備投資を実施しました。」
米国子会社について2022年12月期末から適用予定だった新リース会計ASC 842を新規適用し、物流倉庫設備の使用権資産が増加した。 - FY2021First statedAnnual report
「Leases (ASU 2016-02) (2) Planned effective date Beginning at the fiscal year-end of the fiscal year ending December 2022.」
The US consolidated subsidiaries applying US GAAP planned to adopt the standard generally requiring recognition of lease assets and liabilities from the fiscal year-end of the fiscal year ending December 2022.