T.Hasegawa (4958) · FactAchieved
Future adoption of lease accounting standard ASU 2016-02 by a U.S. subsidiary
First written in FY2021. 1 of 3 entries say "Restated". Latest entry: FY2023.
3entries
3years
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
「At overseas subsidiaries applying U.S. GAAP, ASU 2016-02, “Leases,” has been applied from the end of the current consolidated fiscal year. Under ASU 2016-02, lessees recognize assets and liabilities for, in principle, all leases.」
The lease standard at the U.S. subsidiary, which had been scheduled for application from the fiscal year ending September 2023, was applied from the end of the current consolidated fiscal year. The impact is considered immaterial. - FY2022RestatedAnnual report
「“Leases” (U.S. GAAP ASU 2016-02): revised accounting treatment for lease contracts; scheduled for application from the fiscal year ending September 2023.」
The Company continues to plan to apply ASU 2016-02 at its U.S. subsidiary from the fiscal year ending September 2023. - FY2021First statedAnnual report
「“Leases” (U.S. GAAP ASU 2016-02): revised accounting treatment for lease contracts; scheduled for application from the fiscal year ending September 2023.」
For overseas subsidiaries applying U.S. GAAP, ASU 2016-02 was scheduled for application from the fiscal year ending September 2023, with the amount of the impact still under assessment.