Molitec Steel (5986) · InitiativeRestated
Preparing to apply the 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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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
「2028年3月期の期首より適用予定であります。影響額は、現在評価中であります。」
リース会計基準等を2028年3月期首から適用予定とし、影響額を評価中とする計画を継続している。 - FY2025First statedAnnual report
「The Accounting Standard for Leases (Accounting Standard No. 34, 13 September 2024), the Guidance on Accounting Standard for Leases (ASBJ Guidance No. 33, 13 September 2024), and amendments to related accounting standards, application guidance, practical response reports and transfer guidance. The standard establishes, among other requirements, the recognition of assets and liabilities for all leases held by lessees, consistent with international accounting standards. It is scheduled to apply from the beginning of the fiscal year ending March 2028. The impact is currently being assessed.」
The company plans to apply the lease accounting standard and related guidance, including recognition of assets and liabilities for all leases held by lessees, from the beginning of the fiscal year ending March 2028 and is assessing the impact.