Planned adoption of the accounting standard on leases in the fiscal year ending July 2028
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026.
- FY2026RestatedAnnual report
「(2) Scheduled effective date The changes are scheduled to apply from the beginning of the fiscal year ending July 2028.」
The company continues to plan to apply the accounting standards for leases and related standards from the beginning of the fiscal year ending July 2028, and is assessing the impact. - FY2025First statedAnnual report
「(1) Accounting standards for leases (Accounting Standard No. 34, 13 September 2024, Accounting Standards Board of Japan), Guidance on Accounting Standard for Leases (Guidance No. 33, 13 September 2024, Accounting Standards Board of Japan), and other standards and guidance (2) Scheduled date of application Scheduled to apply from the beginning of the fiscal year ending July 2028. (3) Impact of applying the accounting standards and other requirements The amount of the impact on the financial statements from applying the accounting standards for leases and other requirements is currently being assessed.」
The company plans to apply the new lease accounting standards and other requirements, under which right-of-use assets and lease liabilities are recognized for all leases by lessees, from the beginning of the fiscal year ending July 2028, and is currently assessing the impact on the financial statements.