T&D Holdings (8795) · InitiativeAchieved
Adoption of Revised U.S. Accounting Standards (Topic 944) by Overseas Affiliates
First written in FY2026-H1. 1 of 2 entries say "Achieved", first in FY2026. Latest entry: FY2026.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Application of Amended U.S. GAAP Topic 944 at Overseas AffiliatesA theme 1 companies write about · 0 as a headwind · 0 as a tailwind
No other company in this theme has enough history to compare yet.
Full recordFilings, disclosures and news, newest first
- FY2026AchievedAnnual report
「一部の在外関連会社において、当連結会計年度の期首より「金融サービス－保険契約」（Topic944）（ASU第2018-12号、ASU第2019-09号、ASU第2020-11号）を適用しております。」
在外関連会社における改訂米国会計基準Topic944の適用を当年度期首から実施し、前年度比較数値への遡及適用と純資産・評価差額等への影響を反映した。 - FY2026-H1First statedAnnual report
「Certain foreign affiliates applied Financial Services—Insurance (Topic 944), including ASU 2018-12, ASU 2019-09 and ASU 2020-11, from the beginning of the current interim consolidated accounting period.」
Foreign affiliates applied revised U.S. GAAP Topic 944 from the beginning of the current interim consolidated accounting period, reflecting revisions to discount rates and insurance assumptions.