今回は、2022年に新リース基準を適用したときの経過措置を見ていきたいと思います。会計基準の変更なので、retrospectiveな遡及適用が原則です。但し、遡及適用は煩雑なので以下のような2つのtransition methodが設けられています。 ASC 842-10-65-1 Retrospectively to each prior reporting period presented in the financial statements with the cumulative effect of initially applying the pending content that links to this paragraph recognized at the beginning of the earliest comparative period presented. Under this transition method, the application date shall be the later of the beginning of the earliest period presented in the financial statements and the commencement date of the lease. Retrospectively at the beginning of the period of adoption through a cumulative-effect adjustment, Under this transition method, the application date shall be the beginning of the reporting period in which…
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