Adoption of the New Lease Accounting Standard in the Fiscal Year Ending March 2028
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026.
20 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Accounting Standard for Leases (Accounting Standard No. 34, 13 September 2024), Guidance on Accounting Standard for Leases (Accounting Standard Implementation Guidance No. 33, 13 September 2024), and amendments to related accounting standards, implementation guidance, practical response reports and transfer guidance.」
The company continues to explain that it plans to apply the new lease accounting standards and related guidance from the beginning of the fiscal year ending March 2028, with the amount of the impact under assessment. - FY2025First statedAnnual report
「“Accounting Standard for Leases” (ASBJ Statement No. 34, 13 September 2024), “Implementation Guidance on Accounting Standard for Leases” (ASBJ Guidance No. 33, 13 September 2024), and amendments to other related accounting standards, implementation guidance, practical response reports and transfer guidance (1) Overview These standards establish, among other requirements, the recognition of assets and liabilities for all leases of lessees, in line with international accounting standards. (2) Scheduled adoption date The standards are scheduled to be applied from the beginning of the fiscal year ending March 2028. (3) Impact of applying the accounting standards and other guidance The amount of the impact is under assessment as of the preparation of the consolidated financial statements.」
The company newly disclosed plans to apply the new lease accounting standards and related guidance from the beginning of the fiscal year ending March 2028. The changes include recognizing assets and liabilities related to lessees’ leases, and the amount of the impact is under assessment.