Penta-Ocean Construction (1893) · PolicyRestated
Planned Adoption of the New Lease Accounting Standard from the Fiscal Year Ending March 2028
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026.
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Response to applying the new lease accounting standard for the fiscal year ending March 2028A theme 233 companies write about · 6 as a headwind · 0 as a tailwind
50 other companies' latest entry also says "Restated".
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 233 threads.Full recordFilings, disclosures and news, newest first
- FY2026RestatedAnnual report
「The Accounting Standard for Leases and the Implementation Guidance on Accounting Standard for Leases are scheduled to be applied from the beginning of the fiscal year ending March 2028.」
The policy of applying the new lease accounting standard from the start of the fiscal year ending March 2028 remains unchanged. - FY2025First statedAnnual report
「The Accounting Standard for Leases and the Implementation Guidance on Accounting Standard for Leases are scheduled to be applied from the beginning of the fiscal year ending March 2028.」
For the new lease accounting standard requiring assets and liabilities to be recognized for all lessee leases, the Company disclosed for the first time that application is scheduled to begin from the start of the fiscal year ending March 2028 and that the impact is being assessed.