{"id":141111,"date":"2026-11-04T16:50:26","date_gmt":"2026-11-04T07:50:26","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2927-20261104-01_wp_disclosure_update\/"},"modified":"2026-11-04T16:50:26","modified_gmt":"2026-11-04T07:50:26","slug":"2927-20261104-01_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2927\/ir\/2927-20261104-01_wp_disclosure_update\/","title":{"rendered":"Notification Regarding Membership Status with the Financial Accounting Standards Foundation"},"content":{"rendered":"<p>As of August 31, 2026, the company is not a member of the Financial Accounting Standards Foundation. The company will continue to consider potential membership going forward.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"2927","jir_company_name":"AFC-HD AMS Life Science Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-11-04","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/2927-20261104-01.pdf","jir_short_summary":"As of August 31, 2026, the company is not a member of the Financial Accounting Standards Foundation. The company will continue to consider potential membership going forward.","jir_summary":"### Background and Current Status\nThis notice states that, as of August 31, 2026, the company is not a member of the Financial Accounting Standards Foundation. The company has no prior membership history and provides this information to fulfill disclosure obligations under listing regulations. Because membership status can affect the understanding and application of appropriate accounting standards, the company has established measures to respond to changes, including coordination with auditors, information gathering, and subscribing to specialized publications.\n\n### Future Policy and Impact\nRegarding membership, the company will continue to consider the matter in light of future accounting standard developments and other circumstances. No decision to join has been made at this time, and the company will maintain an appropriate response framework. For investors, this could affect the uniformity of financial reporting standards, but the current disclosures and the maintenance of the response framework are expected to continue.","jir_financial_highlights":"Membership Status: Not a member (Unknown)\nPolicy on Consideration: Continue to consider membership (Unknown)","jir_category":"","jir_hashtags":"#FinancialAccountingStandardsFoundation, #DisclosureUpdate","jir_key_figures":"Membership Status: Not a member\nCurrent Policy on Consideration: Continue to consider\nDisclosure Scope: Membership status and thinking regarding the Financial Accounting Standards Foundation","jir_meta_title":"AFC-HD AMS Life Science Co., Ltd. \u2014 Membership Status with the Financial Accounting Standards Foundation | November 2026","jir_meta_description":"AFC-HD AMS Life Science Co., Ltd. announces its membership status with the Financial Accounting Standards Foundation and its ongoing policy to consider potential membership. Explains the current non-membership status and the measures in place.","jir_og_title":"AFC-HD AMS Life Science Co., Ltd. \u2014 Membership Status with the Financial Accounting Standards Foundation","jir_og_description":"Disclosure stating the current non-membership status and the company's policy to continue considering membership. Includes explanation of accounting standard trends and the company's response framework.","jir_og_image_url":"\/assets\/og\/company-disclosure_update.jpg","jir_chart_data_collection":"[]","ir_related_company":58627,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-141111","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notification Regarding Membership Status with the Financial Accounting Standards Foundation - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-2927\/ir\/2927-20261104-01_wp_disclosure_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-2927\/ir\/2927-20261104-01_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2927\/ir\/2927-20261104-01_wp_disclosure_update\/\",\"name\":\"Notification Regarding Membership Status with the Financial Accounting Standards Foundation - 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