Tokyo Gas (9531) · PolicyFirst stated

Application of U.S. GAAP by U.S. Consolidated Subsidiaries

First written in FY2026-H1. . Latest entry: FY2026-H1.

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Same theme, other companies

Standardization of accounting standards through IFRS adoption by U.S. consolidated subsidiariesA theme 2 companies write about · 0 as a headwind · 1 as a tailwind

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Full recordFilings, disclosures and news, newest first

FY2026-H1First statedAnnual report
「Previously, Tokyo Gas America Ltd., a US consolidated subsidiary of the company, and its consolidated subsidiaries prepared their financial statements in accordance with International Financial Reporting Standards (IFRS). From the end of the previous consolidated accounting fiscal year, these US consolidated subsidiaries have applied US GAAP. Accordingly, the interim consolidated financial statements for the previous interim consolidated accounting period reflect retrospective application.」
The accounting standards applied by the US consolidated subsidiaries were changed from IFRS to US GAAP, with retrospective application to comparative information for the previous interim consolidated accounting period. The company also disclosed the amounts of the impacts on operating income, ordinary income and interim net income attributable to owners of the parent compared with the figures before retrospective application.

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Tokyo Gas's next results are scheduled for 2026-10-29. Read the earnings preview

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