Azuma Shipping (9380) · PolicyRestated
Adoption of lease accounting standards from the fiscal year ending March 2028
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026-H1.
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Preparing for Adoption of the New Lease Accounting StandardA theme 1268 companies write about · 15 as a headwind · 0 as a tailwind
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- FY2026-H1RestatedAnnual report
「Revisions to the Accounting Standard for Leases, the Implementation Guidance on the Accounting Standard for Leases, and related accounting standards, implementation guidance, practical solutions and transfer guidance.」
Regarding the new lease accounting standards and other relevant standards, the company reconfirms that it plans to apply them from the beginning of the fiscal year ending March 2028 and that it is currently assessing the amount of the impact. - FY2025First statedAnnual report
「Revisions to the Accounting Standard for Leases, the Implementation Guidance on the Accounting Standard for Leases, and related accounting standards, implementation guidance, practical solutions and transfer guidance.」
Regarding the new lease accounting standards and other relevant standards, the company outlines requirements including the recognition of assets and liabilities for all leases by lessees, and states for the first time that it plans to apply them from the beginning of the fiscal year ending March 2028. The company states that it is currently assessing the amount of the impact.