Application of ASC 842 Lease Accounting at Foreign Consolidated Subsidiaries
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.
39 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「Certain overseas consolidated subsidiaries that apply U.S. GAAP adopted ASC 842, Leases, from the beginning of the current consolidated fiscal year. In principle, all lease transactions in which these overseas consolidated subsidiaries are lessees are recognized as assets and liabilities on the balance sheet. As a result, other intangible assets increased by ¥25 million, other current liabilities by ¥18 million and other non-current liabilities by ¥7 million as of the end of the current consolidated fiscal year. There was no impact on income or loss for the current consolidated fiscal year.」
Application of ASC 842, Leases, continued through the full fiscal year, and the amounts of its impact on assets and liabilities at fiscal year-end have been disclosed. It is stated that there was no impact on income or loss. - FY2023-Q3RestatedAnnual report
「Certain overseas consolidated subsidiaries that apply U.S. GAAP adopted ASC 842, Leases, from the beginning of the first quarter of the current consolidated fiscal year. In principle, all lease transactions in which these overseas consolidated subsidiaries are lessees are recognized as assets and liabilities on the balance sheet. As a result, other intangible assets increased by ¥29 million, other current liabilities by ¥18 million and other non-current liabilities by ¥11 million as of the end of the third quarter of the current consolidated fiscal year. There was no impact on income or loss for the nine-month period ended the third quarter of the current consolidated fiscal year.」
Application of ASC 842, Leases, continues, and the amounts of its impact on assets and liabilities at the end of the third quarter have been disclosed. It is stated that there was no impact on income or loss. - FY2023-Q2RestatedAnnual report
「Certain overseas consolidated subsidiaries that apply U.S. GAAP adopted ASC 842, Leases, from the beginning of the first quarter of the current consolidated fiscal year. In principle, all lease transactions in which these overseas consolidated subsidiaries are lessees are recognized as assets and liabilities on the balance sheet. As a result, other intangible assets increased by ¥31 million, other current liabilities by ¥17 million and other non-current liabilities by ¥14 million as of the end of the second quarter of the current consolidated fiscal year. There was no impact on income or loss for the six-month period ended the second quarter of the current consolidated fiscal year.」
Application of ASC 842, Leases, continues, and the amounts of its impact on assets and liabilities at the end of the second quarter have been disclosed. It is stated that there was no impact on income or loss. - FY2023-Q1First statedAnnual report
「Certain overseas consolidated subsidiaries that apply U.S. GAAP adopted ASC 842, Leases, from the beginning of the first quarter of the current consolidated fiscal year. In principle, all lease transactions in which these overseas consolidated subsidiaries are lessees are recognized as assets and liabilities on the balance sheet. As a result, other intangible assets increased by ¥34 million, other current liabilities by ¥16 million and other non-current liabilities by ¥18 million as of the end of the first quarter of the current consolidated fiscal year. There was no impact on income or loss for the nine-month period ended the first quarter of the current consolidated fiscal year.」
Certain overseas consolidated subsidiaries adopted ASC 842, Leases, from the beginning of the first quarter of the current consolidated fiscal year and recognized leases as assets and liabilities. As a result, intangible assets increased by ¥34 million, current liabilities by ¥16 million and non-current liabilities by ¥18 million, with no impact on income or loss for the quarter.