Application of U.S. GAAP ASU 2016-02, “Leases”
First written in FY2023-Q1. 3 of 5 entries say "Restated". Latest entry: FY2026.
Gakkyusha moved to the "Worse" side of this theme in 2026.
The whole theme swung hardest in 2021: 2 of 11 companies on the "Worse" side.
1 other company's latest entry also says "Reframed".
- FY2026ReframedAnnual report
「“Accounting Standard for Leases” (ASBJ Statement No. 34, 13 September 2024) and “Implementation Guidance on Accounting Standard for Leases” (ASBJ Guidance No. 33, 13 September 2024), among others」
In addition to ASU 2016-02, already applied at its overseas subsidiaries in the United States, the company lists Japan’s new lease accounting standards and related guidance as standards not yet adopted, updating the scope and plans for applying lease accounting. - FY2023RestatedAnnual report
「The overseas consolidated subsidiaries in the United States have applied US GAAP ASU 2016-02, “Leases,” from the current consolidated fiscal year. As a result, lessee lease transactions at these overseas consolidated subsidiaries are, in principle, all recognized as assets and liabilities on the balance sheet.」
The company continues to disclose the application of ASU 2016-02, “Leases,” at its overseas consolidated subsidiaries in the United States and the recognition of lessee leases as assets and liabilities. - FY2023-Q3RestatedAnnual report
「The overseas consolidated subsidiaries in the United States have applied US GAAP ASU 2016-02, “Leases,” from the first quarter of the current consolidated fiscal year. As a result, lessee lease transactions at these overseas consolidated subsidiaries are, in principle, all recognized as assets and liabilities on the balance sheet.」
The company continues to disclose the application of ASU 2016-02, “Leases,” from the first quarter at its overseas consolidated subsidiaries in the United States, and the recognition of lessee leases as assets and liabilities. - FY2023-Q2RestatedAnnual report
「The overseas consolidated subsidiaries in the United States have applied US GAAP ASU 2016-02, “Leases,” from the first quarter of the current consolidated fiscal year. As a result, lessee lease transactions at these overseas consolidated subsidiaries are, in principle, all recognized as assets and liabilities on the balance sheet.」
The company continues to disclose the application of ASU 2016-02, “Leases,” from the first quarter at its overseas consolidated subsidiaries in the United States, and the recognition of lessee leases as assets and liabilities. - FY2023-Q1First statedAnnual report
「The overseas consolidated subsidiaries in the United States have applied US GAAP ASU 2016-02, “Leases,” from the first quarter of the current consolidated fiscal year. As a result, lessee lease transactions at these overseas consolidated subsidiaries are, in principle, all recognized as assets and liabilities on the balance sheet.」
The overseas consolidated subsidiaries applied US GAAP ASU 2016-02, “Leases,” from the first quarter, recognizing lessee leases as assets and liabilities in principle.