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Sigma Koki (7713) · InitiativeFirst stated

Adoption of Lease and Subsequent Events Accounting Standards

First written in FY2026. . Latest entry: FY2026.

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Response to Standards Not Yet Applied for Leases, Subsequent Events, Financial Instruments Accounting, and Other AreasA theme 14 companies write about · 5 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2021: 1 of 7 companies on the "Worse" side.

4 other companies' latest entry also says "First stated".

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  1. FY2026First statedAnnual report

    「The “Accounting Standard for Leases” and related standards will be applied from the beginning of the fiscal year ending May 2028. The “Accounting Standard for Subsequent Events” and related standards will also be applied from the beginning of the fiscal year ending May 2028.」

    The company disclosed for the first time its planned adoption, from the beginning of the fiscal year ending May 2028, of the accounting standards for leases and related matters and the accounting standards for subsequent events and related matters. The impact on the consolidated financial statements is currently being evaluated.
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Adoption of Lease and Subsequent Events Accounting Standards | SIGMA KOKI CO.,LTD. (7713) | Komori