Mizuno (8022) · InitiativeAchieved
Preparing to Apply Lease Accounting Standards to U.S. Subsidiaries
First written in FY2022. 1 of 2 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023-Q1.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
ASC 842 (Leases) Adoption MeasuresA theme 66 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 66 companies compared. The sentences above are computed from all 66.Full recordFilings, disclosures and news, newest first
- FY2023-Q1AchievedAnnual report
「米国会計基準を適用している在外連結子会社において、ASC 第842号「リース」を、当第１四半期連結会計期間の期首より適用しています。これにより、借手のリース取引については、原則として全てのリースを貸借対照表に資産及び負債として計上することとしました。」
米国子会社においてASC第842号「リース」の適用を当第1四半期連結会計期間の期首から開始し、計画段階から適用済みの段階へ移行した。 - FY2022First statedAnnual report
「The standard requires lessees, in principle, to recognize assets and liabilities for all leases. (2) Scheduled application date The standard is scheduled to be applied from the beginning of the fiscal year ending March 2023.」
For overseas subsidiaries applying U.S. accounting standards, the Company planned to apply the new lease standard from the beginning of the fiscal year ending March 2023 and was evaluating the impact.