Preparing to Adopt Accounting Standards Not Yet in Effect
First written in FY2023. 1 of 4 entries say "Reframed", first in FY2025. Latest entry: FY2026.
44 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The scheduled application date for the Accounting Standard for Leases, etc. is the beginning of the fiscal year ending March 2028. The scheduled application date for the Accounting Standard for Subsequent Events, etc. is also the beginning of the fiscal year ending March 2028.」
In addition to the lease standards scheduled to be applied from the beginning of the fiscal year ending March 2028, the Accounting Standard for Subsequent Events and other standards became subject to disclosure as unapplied accounting standards. - FY2025Unapplied standards shifted to lease standardsAnnual report
「The scheduled effective date for applying the Accounting Standard for Leases and related standards is the beginning of the fiscal year ending March 2028. The impact of applying these accounting standards on the consolidated financial statements is currently being assessed.」
The tax-effect-related standards previously scheduled for application were applied from the beginning of the current fiscal year, and the scope of disclosure for unapplied accounting standards was narrowed to the lease standards scheduled to be applied from the beginning of the fiscal year ending March 2028. - FY2024Unapplied standards disclosure narrowed to tax-effect-related standardsAnnual report
「The “Accounting Standard for Current Income Taxes, Resident Taxes and Enterprise Taxes, etc.” and other standards will be applied from the beginning of the fiscal year ending March 2025.」
The company states that, among unapplied accounting standards, it is currently assessing the tax-effect-related standards scheduled to be applied from the beginning of the fiscal year ending March 2025 and the impact of their application. - FY2023First statedAnnual report
「The Accounting Treatment and Disclosure of Issuance and Holding of Rights Represented by Electronically Recorded Transfer Securities, etc. will be applied from the beginning of the fiscal year ending March 2024. The Accounting Standard for Accounting for Corporate Taxes, Resident Taxes and Business Taxes, etc. will be applied from the beginning of the fiscal year ending March 2025.」
The company disclosed for the first time its plan to apply the standards concerning rights represented by electronically recorded transfer securities from the fiscal year ending March 2024 and the standards concerning tax effects and other matters from the fiscal year ending March 2025.