Kubotek (7709) · PolicyRestated
Scheduled Application of the New 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
「The new standard is scheduled to be applied from the beginning of the fiscal year ending March 2028.」
The new lease accounting standards and related requirements are scheduled to be adopted from the beginning of the fiscal year ending March 2028, and the impact is currently being assessed. - FY2025First statedAnnual report
「"Accounting Standard for Leases" (Accounting Standard No. 34, 13 September 2024) ・"Implementation Guidance on Accounting Standard for Leases" (Implementation Guidance on Accounting Standards No. 33, 13 September 2024) (2) Scheduled adoption date Scheduled for adoption from the beginning of the fiscal year ending March 2028.」
The company has disclosed that the new lease accounting standards and related requirements, under which assets and liabilities will be recognized for all leases in which the company is the lessee, are scheduled to be adopted from the beginning of the fiscal year ending March 2028. The impact on the consolidated financial statements is currently being assessed.