Daiichi Life Group (8750) · PolicyAchieved
Adoption of the Amendments to US GAAP Topic 944
First written in FY2025. 4 of 5 entries say "Achieved", first in 2026-05-15. Latest entry: FY2026.
5entries
2years
3from disclosures
How it moved
Same theme, other companies
Accounting Policy and Disclosure Updates from the Adoption of New FASB Accounting StandardsA theme 4 companies write about · 0 as a headwind · 0 as a tailwind
1 other company's latest entry also says "Achieved".
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- FY2026AchievedAnnual report
「Certain overseas consolidated subsidiaries have applied the accounting standard issued by the Financial Accounting Standards Board (FASB), ASC “Financial Services—Insurance Contracts” (Topic 944), from the end of the current consolidated fiscal year.」
The amended Topic 944 standard progressed from planned application to actual application at the end of the fiscal year ending March 2026. - FY2025First statedAnnual report
「Some overseas consolidated subsidiaries apply U.S. GAAP and plan to adopt the amendments from the end of the fiscal year ending 31 December 2025.」
The planned application of amendments to U.S. GAAP Topic 944, covering insurance contract liabilities, benefits involving market risk and the amortization method for deferred acquisition costs, among other matters, was newly disclosed. The impact is under assessment.