Koyou Rentia (7081) · RiskFirst stated
Impact of the New Lease Accounting Standard on the Rental Business and Financial Metrics
First written in FY2025. . Latest entry: FY2025.
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Preparing for Adoption of the New Lease Accounting StandardA theme 1268 companies write about · 15 as a headwind · 0 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 1268 threads.Full recordFilings, disclosures and news, newest first
- FY2025First statedAnnual report
「2027年４月より強制適用される「新リース会計基準」は、借手の会計処理に根本的な変革を迫るものであり、当社の事業環境においても重大な転機になると認識しております。原則としてすべてのレンタル資産がオンバランス化（資産・負債への計上）されることで、従来の財務指標改善というメリットは限定的となり、一部で資産購入へのシフトが生じることも予想されます。」
新リース会計基準の2027年4月強制適用により、レンタル資産のオンバランス化、財務指標への影響、購入への需要シフトが生じる可能性を新たな事業上のリスクとして示している。短期・少額レンタル、レンタルと購入の組合せ、オフィスデザインからＩＣＴインフラまでの提案を対応策としている。 - 2026-03-04First statedGeneral Meetings of Shareholders
「The new lease accounting standard, which will become mandatory from April 2027, will require a fundamental change in lessee accounting, and we recognize that it will also represent a significant turning point in our business environment.」
The mandatory application of the new lease accounting standard from April 2027 is identified as a new business environment risk, as it could result in rental assets being brought onto the balance sheet and a shift toward asset purchases.