Application of U.S. GAAP ASU No. 2016-02, “Leases”
First written in FY2023-Q1. 1 of 3 entries say "Restated". Latest entry: FY2025.
Tacmina moved to the "Worse" side of this theme in 2025, the same year as the typical company in this theme.
The whole theme swung hardest in 2021: 2 of 11 companies on the "Worse" side.
2 other companies' latest entry also says "Reframed".
- FY2025ReframedAnnual report
「The “Accounting Standard for Leases” and other relevant standards are scheduled to be applied from the beginning of the fiscal year ending March 2028.」
In addition to applying the lease standard at its U.S. subsidiary, the Company indicated that it plans to apply Japan's new lease accounting standard from the fiscal year ending March 2028, with the amount of the impact still under evaluation. - FY2023-Q3RestatedAnnual report
「The Company's consolidated overseas subsidiary in the United States has applied U.S. GAAP ASU 2016-02, “Leases,” from the first quarter of the consolidated fiscal period. As a result, lessee lease transactions are generally recognized as assets and liabilities for all leases. Accordingly, at the beginning of the first quarter of the consolidated fiscal period, right-of-use assets and lease liabilities each increased by ¥15.269 million.」
The Company has reconfirmed the application of the lease standard at its U.S. subsidiary from the first quarter and the ¥15.269 million increase in each of right-of-use assets and lease liabilities at the beginning of the period. - FY2023-Q1First statedAnnual report
「The Company's consolidated overseas subsidiary in the United States has applied U.S. GAAP ASU 2016-02, “Leases,” from the first quarter of the current consolidated fiscal period. As a result, lessee lease transactions are generally recognized as assets and liabilities for all leases. Accordingly, at the beginning of the first quarter of the current consolidated fiscal period, right-of-use assets and lease liabilities each increased by ¥15.269 million.」
The U.S. consolidated overseas subsidiary applied the lease standard from the current quarter and generally recognized lessee leases as assets and liabilities. Right-of-use assets and lease liabilities at the beginning of the period each increased by ¥15.269 million.