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Tokai Lease (9761) · InitiativeFirst stated

Planned Application of the Lease Accounting Standards from the Fiscal Year Ending March 2028

First written in FY2025. . Latest entry: FY2025.

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Application of the New Lease Accounting Standard and Related Standards from the Fiscal Year Ending March 2028A theme 94 companies write about · 1 as a headwind · 0 as a tailwind

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  1. FY2025First statedAnnual report

    「Amendments to the Accounting Standard for Leases (Accounting Standard No. 34, 13 September 2024), the Implementation Guidance on the Accounting Standard for Leases (Implementation Guidance on Accounting Standards No. 33, 13 September 2024), and other related accounting standards, implementation guidance, practical response reports and transfer guidance. The amendments are scheduled to be applied from the beginning of the fiscal year ending March 2028.」

    The new accounting standards for leases and related guidance outline requirements including recognition of assets and liabilities for all leases held by lessees. They 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.
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