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Commentary on legal changes/trends

New Lease Accounting Standards Thorough Seminar for Lessors and Sublessees

~Audit firm will explain the accounting policies that stumble upon in practice using model cases~.

Thursday, 2025/11/13 16:00~

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.

Recommended for

  • For accounting and finance departments who want to understand the concept of sublease transactions in the new lease accounting systematically
  • Those who have problems or questions about the accounting treatment of sublease transactions under the new lease accounting standards.
  • Those who want to understand the impact of sublease transactions under the new lease accounting on their accounting policies and business performance.

Speaker Information

Mr. Takeo Inada

Partner, PwC Japan LLC

Mr. Ikegame joined PwC Japan in 2003 and has been engaged in audit work since then. 2015, he joined PwC Japan's Quality Control Division, where he has been in charge of specialized accounting consultation services for Japanese GAAP, IFRS, and U.S. GAAP. Currently, he is involved in a wide range of accounting advisory services, mainly for technology companies and land/sea transportation companies, including support for the introduction of new lease accounting standards, IFRS adoption, M&A and other deals, and capital market-related work.

Certified Public Accountant (Japan)

Mr. Kenji Motomura

Director, PwC Japan LLC

Mr. Motomura has been engaged in accounting advisory business after having experience in accounting audit business. He mainly provides support for IFRS implementation, complex accounting treatment in M&A, and ESG non-financial information disclosure. Recently, he has been in charge of supporting many companies, both financial and non-financial, in applying the new lease accounting standards by utilizing his experience in supporting the application of IFRS 16 "Leases".

Certified Public Accountant (Japan)

Masaaki Fujiwara

Works Applications, Inc.
Principal

As a development engineer and manager of a fixed asset system, he has about 10 years of experience in product development, implementation, and business improvement projects. He has been focusing on the new lease accounting standards, and is currently writing a series of articles on "New Lease Accounting Standards to be Introduced in FY2027 - How to Proceed with System Study" in "IT Media Enterprise". He participates in more than 300 system study negotiations per year and plays the role of "HUE Evangelist," leading the studies with his wealth of business examples and system knowledge.

Seminar Registration Form