Company: RMSGW
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001641172-25-021609
Chunk: 124

Company: Real Messenger Corp
Filing Date: 2025-07-31
Form: 20-F
Item: Item 19
Chunk 124
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 there is no assurance that such matters will not materially and adversely affect the Company’s business, financial
position, and results of operations or cash flows.

Recently
issued accounting pronouncements

From
time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies and adopted by the Company as of
the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are
not yet effective will not have a material impact on its financial position or results of operations upon adoption.

Recently
adopted accounting standard

In
November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures. The purpose
of the update was to improve financial reporting by requiring disclosures of incremental segment information on an annual and interim
basis for all public entities to enable investors to develop more decision-useful financial analyses. The amendments in this ASU are
effective for fiscal years beginning after December 15, 2023 (fiscal 2025 for the Company). The Company adopted this standard effective
April 1, 2024 retrospectively for all periods presented.

Recently
issued accounting standards not yet adopted

In
December 2023, the FASB issued ASU 2023-09, Improvements to Tax Disclosures (Topic 740),

In
November 2024, the FASB issued ASU No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures
(Subtopic 220-40): Disaggregation of Income Statement Expenses (“ ASU 2024-03”), and in January 2025, the FASB issued
ASU No. 2025-01, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40):
Clarifying the Effective Date (“ ASU 2025-01”). ASU 2024-03 requires additional disclosure of the nature of expenses included
in the income statement as well as disclosures about specific types of expenses included in the expense captions presented in the income
statement. ASU 2024-03, as clarified by ASU 2025-01, is effective for annual reporting periods beginning after December 15, 2026, and
interim periods within annual reporting periods beginning after December 15, 2027. Both early adoption and retrospective application
are permitted. The Company