Ichibanya (7630) · InitiativeRestated
Planned Adoption of the New Lease Accounting Standard for the Fiscal Year Ending February 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
「For lessee lease expense allocation, a single accounting model will apply to all leases, regardless of whether a lease is a finance lease or an operating lease, under which depreciation of right-of-use assets and an interest-equivalent amount on lease liabilities are recorded, consistent with IFRS 16.」
The company continues to plan to apply, from the beginning of the fiscal year ending February 2028, a single model covering right-of-use assets and lease liabilities for all leases under the new lease accounting standard. - FY2025First statedAnnual report
「For lessee lease expense allocation, a single accounting model will apply to all leases, regardless of whether a lease is a finance lease or an operating lease, under which depreciation of right-of-use assets and an interest-equivalent amount on lease liabilities are recorded, consistent with IFRS 16.」
The new lease accounting standard and implementation guidance are scheduled to be applied from the beginning of the fiscal year ending February 2028. The single model will recognize right-of-use assets and lease liabilities for all leases.