With the time remaining before the new lease accounting standards become effective, an increasing number of companies are organizing and examining individual issues.
While many companies have made progress in examining the treatment of lessees, not many have grasped the impact of lessors, particularly subleases, on their companies and how they will respond to the new lease accounting standard.
In this seminar, Mr. Takeo Inada and Mr. Kenji Motomura, lease accounting professionals from PwC Japan LLC,
will explain the accounting policies for sublease transactions, which many companies find difficult to determine, in an easy-to-understand manner using specific model cases.
In addition, Mr. Kenji will introduce the accounting treatment of sublease transactions such as "consolidation adjustment," "reversal," and "revival," which are often confusing in practice, based on his rich practical experience.
This is not a mere theoretical arrangement, but a method of treatment required in the actual field.
In addition, Works Applications will explain what functions are systematically required in sublease transactions.


