Caica Digital (2315) · FactRestated
Change in terminology from “virtual currency” to “crypto-assets” following the amendment to the Payment Services Act
First written in FY2020-Q2. 1 of 2 entries say "Restated". Latest entry: FY2020.
2entries
2years
0from disclosures
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Same theme, other companies
Segregated Management and Presentation Changes for Margin Deposits Received in the Crypto-Asset BusinessA theme 3 companies write about · 0 as a headwind · 0 as a tailwind
2 other companies' latest entry also says "Restated".
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- FY2020RestatedAnnual report
「In the previous consolidated fiscal year, "virtual currency" was presented under "current assets." From the current consolidated fiscal year, it is presented as "crypto assets" under "current assets."」
The change in presentation from virtual currency to crypto assets under the amended Payment Services Act continues in the financial statement presentation for the current fiscal year. - FY2020-Q2First statedAnnual report
「In the previous consolidated fiscal year, "virtual currency" was presented under "current assets." From the second quarter of the current consolidated fiscal year, it is presented as "crypto assets" under "current assets." This change in presentation resulted from the amended Payment Services Act, which came into force on 1 May 2020 and changed the statutory name from "virtual currency" to "crypto assets."」
Following the statutory name change under the amended Payment Services Act, the presentation in the balance sheet and statement of cash flows was changed from virtual currency to crypto assets.