Kokusai (7722) · PolicyRestated
Planned 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.
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Response to applying the new lease accounting standard for the fiscal year ending March 2028A theme 209 companies write about · 4 as a headwind · 0 as a tailwind
52 other companies' latest entry also says "Restated".
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 209 threads.Full recordFilings, disclosures and news, newest first
- FY2026RestatedAnnual report
「Application is scheduled to begin from the start of the fiscal year ending March 2028.」
The previous policy of applying the new lease accounting standards and related matters from the beginning of the fiscal year ending March 2028 remains in place. - FY2025First statedAnnual report
「Accounting Standard for Leases (ASBJ Statement No. 34, 13 September 2024) and Implementation Guidance on the Accounting Standard for Leases (ASBJ Guidance No. 33, 13 September 2024)」
For the new lease accounting standards and related matters, the Company disclosed for the first time an overview under which lessees’ leases will generally be recognized as assets and liabilities, the planned application from the beginning of the fiscal year ending March 2028, and that the amount of the impact is currently being assessed.