Nippon Ichi Software (3851) · PolicyRestated
Planned adoption of the new lease accounting standard and separate presentation of lease liabilities
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
「「リースに関する会計基準」等について、令和10年3月期の期首から適用します。」
新リース会計基準等を令和10年3月期の期首から適用する予定と、リース債務の独立表示を継続している。 - FY2025First statedAnnual report
「We will apply the Accounting Standard for Leases and related standards from the beginning of the fiscal year ending March 2028. Lease liabilities previously included in “Other” have become material, so they will be presented separately from the current consolidated fiscal year.」
The group plans to apply the new lease accounting standard from the beginning of the fiscal year ending March 2028 and is assessing the impact. Lease liabilities were presented separately on the balance sheet because their materiality increased.