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Ohashi Technica (7628) · PolicyFirst stated

Application of ASC 842, “Leases,” under U.S. GAAP

First written in FY2023. . Latest entry: FY2023.

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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.

8 other companies' latest entry also says "First stated".

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.
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  1. FY2023First statedAnnual report

    「The overseas consolidated subsidiary that applies U.S. GAAP has adopted ASC 842, "Leases," from the end of the current consolidated fiscal year. As a result, virtually all leases entered into by the subsidiary as lessee are recognized as assets and liabilities on the balance sheet.」

    The overseas consolidated subsidiary applying U.S. GAAP adopted ASC 842 from the end of the current consolidated fiscal year, increasing property, plant and equipment by ¥92.795 million, current liabilities by ¥38.141 million and non-current liabilities by ¥54.654 million.
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Application of ASC 842, “Leases,” under U.S. GAAP | OHASHI TECHNICA INC. (7628) | Komori