Seika (8061) · PolicyRestated
Planned adoption of the 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 1266 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 annual report also reiterated the policy of applying the new lease accounting standards and other standards from the beginning of the fiscal year ending March 2028, with the amount of the impact currently under assessment. - FY2025First statedAnnual report
「The amendments to the Accounting Standard for Leases (ASBJ Statement No. 34, 13 September 2024), the Implementation Guidance on Accounting Standard for Leases (ASBJ Guidance No. 33, 13 September 2024), and other related accounting standards, implementation guidance, practical response reports and transfer guidance.」
The new lease accounting standards and other standards, which require lessees to recognize assets and liabilities for all leases, are scheduled to be applied from the beginning of the fiscal year ending March 2028, and the amount of the impact is currently being assessed.