Sms (2175) · PolicyRestated
Planned Adoption of the New Lease Accounting Standard for the Fiscal Year Ending March 2028
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026.
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Preparing for Adoption of the New Lease Accounting StandardA theme 1263 companies write about · 15 as a headwind · 0 as a tailwind
31 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 1263 threads.Full recordFilings, disclosures and news, newest first
- FY2026RestatedAnnual report
「The Company will apply the Accounting Standard for Leases and related standards from the beginning of the fiscal year ending March 2028.」
The Company plans to apply the new lease accounting standards and related guidance from the beginning of the fiscal year ending March 2028, and is currently assessing the impact. - FY2025First statedAnnual report
「The Company will apply the Accounting Standard for Leases (Accounting Standards Board of Japan Statement No. 34, 13 September 2024) and the Implementation Guidance on the Accounting Standard for Leases (ASBJ Guidance No. 33, 13 September 2024), among others, from the beginning of the fiscal year ending March 2028.」
The Company has disclosed for the first time its plan to introduce accounting treatment under the new lease accounting standards that requires all leases for lessees to be recognized as assets and liabilities. The impact on the consolidated financial statements is currently being assessed.