Cds (2169) · FactRestated
Adoption of Accounting Treatment for Electronically Recorded Transfer Securities
First written in FY2024-Q1. 1 of 2 entries say "Restated". Latest entry: FY2024-H1.
2entries
1years
0from disclosures
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Same theme, other companies
Application of Accounting Treatment and Disclosure Requirements for Electronically Recorded Transferable Rights to Securities, etc.A theme 6 companies write about · 0 as a headwind · 0 as a tailwind
3 other companies' latest entry also says "Restated".
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- FY2024-H1RestatedAnnual report
「「電子記録移転有価証券表示権利等の発行及び保有の会計処理及び開示に関する取扱い」（実務対応報告第43号2022年８月26日 企業会計基準委員会）を当中間連結会計期間の期首から適用しております。なお、中間連結財務諸表に与える影響はありません。」
電子記録移転有価証券表示権利等に関する実務対応報告第43号を期首から適用し、財務諸表への影響はないとの状態を継続している。 - FY2024-Q1First statedAnnual report
「The Accounting Treatment and Disclosure for the Issuance and Holding of Electronically Recorded Transferable Securities and Other Rights (Practical Response Report No. 43, 26 August 2022, Accounting Standards Board of Japan) has been applied from the beginning of the first quarter of the current consolidated fiscal year. There is no effect on the quarterly consolidated financial statements.」
Applied Practical Response Report No. 43 from the beginning of the first quarter and disclosed that it had no effect on the financial statements.