Announced details
Compliance with the new lease accounting standard, contract review, information extraction and lease determination, contract management, accounting treatment
70.2% in progress or completed preparations for the new lease accounting standard, or 76.9% including companies consulting with their audit firms; 66.0% had digitized contracts; 41.6% made determinations visually; 43.4% relied on individual judgment for determination criteria; 30.7% used determination tools
The survey received 121 valid responses. The number of companies that have introduced or use Steward is not disclosed.
The company has a joint-survey relationship with the Japan CFO Association. It collaborates with Deloitte Tohmatsu LLC in the area of compliance with the new lease accounting standard. Capital and personnel relationships are not disclosed.
The Japan CFO Association is the organizer of the survey. Deloitte Tohmatsu LLC is collaborating with First Accounting in the area of compliance with the new lease accounting standard. Other information, including location, representative, capital and year established, is not disclosed.
Shiba Park Building A, 3rd floor, 2-4-1 Shibakoen, Minato-ku, Tokyo (First Accounting headquarters)
The impact on financial results is not disclosed. 60.4% of companies responded that they were estimating or had estimated the financial impact of the new lease accounting standard.
The company does not address Contract Value / Offering price.
109th Financial Management Survey, "The 2027 Issue Approaches: Survey of Companies' Preparation for and Implementation of the New Lease Accounting Standard," Japan CFO Association Financial Management Survey (conducted in November 2025)
| Item | Details |
|---|---|
| Names of Products / Services Covered | Steward: New Lease Accounting Standards, Steward |
| Counterparty | Japan CFO Association, Deloitte Tohmatsu LLC |
| Counterparty overview | The Japan CFO Association is the organizer of the survey. Deloitte Tohmatsu LLC is collaborating with First Accounting in the area of compliance with the new lease accounting standard. Other information, including location, representative, capital and year established, is not disclosed. |
| Relationship with the Company | The company has a joint-survey relationship with the Japan CFO Association. It collaborates with Deloitte Tohmatsu LLC in the area of compliance with the new lease accounting standard. Capital and personnel relationships are not disclosed. |
| Launch date | The new lease accounting standard is stated to take effect in 5 months; the specific start date is not disclosed. |
| Applicable area | Compliance with the new lease accounting standard, contract review, information extraction and lease determination, contract management, accounting treatment |
| Location | Shiba Park Building A, 3rd floor, 2-4-1 Shibakoen, Minato-ku, Tokyo (First Accounting headquarters) |
| Quantitative Effects | 70.2% in progress or completed preparations for the new lease accounting standard, or 76.9% including companies consulting with their audit firms; 66.0% had digitized contracts; 41.6% made determinations visually; 43.4% relied on individual judgment for determination criteria; 30.7% used determination tools |
| Usage history | The survey received 121 valid responses. The number of companies that have introduced or use Steward is not disclosed. |
| Impact on Business Performance | The impact on financial results is not disclosed. 60.4% of companies responded that they were estimating or had estimated the financial impact of the new lease accounting standard. |
| Source | 109th Financial Management Survey, "The 2027 Issue Approaches: Survey of Companies' Preparation for and Implementation of the New Lease Accounting Standard," Japan CFO Association Financial Management Survey (conducted in November 2025) |
Items this document does not state (7)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.To assess companies' readiness and practical challenges ahead of the start of application of the new lease accounting standard.