COSMOS Pharmaceutical (3349) · InitiativeRestated
Planned Adoption of the Lease Accounting Standard for the Fiscal Year Ending May 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 1268 companies write about · 15 as a headwind · 0 as a tailwind
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- FY2026RestatedAnnual report
「Lease Accounting Standard (Accounting Standard No. 34, 13 September 2024) (2) Scheduled adoption date: The standard is scheduled to be adopted from the beginning of the fiscal year ending May 2028. (3) Impact of adoption: The impact is being evaluated as of the date the consolidated financial statements are prepared.」
The Company plans to adopt the new lease accounting standards and related requirements from the beginning of the fiscal year ending May 2028 and continues to assess the impact. - FY2025First statedAnnual report
「Lease Accounting Standard (Accounting Standard No. 34, 13 September 2024) (2) Scheduled adoption date: The standard is scheduled to be adopted from the beginning of the fiscal year ending May 2028. (3) Impact of adoption: The impact is being evaluated as of the date the consolidated financial statements are prepared.」
The new lease accounting standards, including capitalization of all leases for lessees, are scheduled to be adopted from the beginning of the fiscal year ending May 2028. The impact remains under evaluation.