TOKYO -- Japanese companies will be required to list lease contracts as assets on their balance sheets under planned accounting rule changes, a move that would erode their return on assets but increase the transparency of corporate finances.
New rule boosts transparency but expected to hit return ratios

Operating leases are used by such sectors as real estate, logistics and marine transport.
TOKYO -- Japanese companies will be required to list lease contracts as assets on their balance sheets under planned accounting rule changes, a move that would erode their return on assets but increase the transparency of corporate finances.