PROSHIP Inc. (Headquarters: Chiyoda-ku, Tokyo; President and CEO: Suzuki Hiroshi) is holding a total of 14 free online courses aimed at reducing the practical burden in preparation for the application of new lease accounting standards from April 2027. This 7th session will be an online seminar focusing on "building business processes," one of the key issues in complying with the new lease accounting standards. ■ Background and Importance of the Theme for the 7th Session In complying with the new lease accounting standards, it is essential to review and redesign practical business operations in addition to understanding the regulations. By correctly understanding the purpose and concepts of the standards and having appropriate judgment criteria, companies can minimize the impact on their operations. In particular, redesigning the entire business process, including contract management and payment management, poses a significant challenge for many companies. The practical burden and difficulty of audit response can vary greatly depending on how each process, such as lease identification, collection of contract information, and payment processing flow, is designed. Therefore, it is important to consider "what kind of business design is realistic" from this perspective, rather than proceeding with compliance in a purely formal manner. ■ Key Points of This Seminar This seminar series provides "perspectives on practical implementation" that go beyond mere explanation of the standards, through a 14-session program. With the goal of minimizing the practical burden on companies while ensuring audit compliance, we will explain practical concepts and decision-making processes, incorporating precedent cases. In the 7th session, we will address the following key points in building business processes: How to perform lease identification: "When, by whom, and how" How to consolidate contract information to the accounting department How to redesign the payment process In precedent ca