Adoption of accounting treatment for electronically recorded transferable securities
First written in FY2024-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024-Q3.
8 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「The company will apply the “Accounting and Disclosure under the Practical Response Report on Accounting and Disclosure for the Issuance and Holding of Electronic Record Transfer Rights Represented by Securities and Other Rights” (Practical Response Report No. 43, 26 August 2022, Accounting Standards Board of Japan) from the beginning of the first quarter. The company states that this has no impact on the quarterly financial statements.」
The company has applied the accounting and disclosure treatment for electronic record transfer rights represented by securities and other rights from the beginning of the first quarter and has reiterated that there was no impact on the financial statements. - FY2024-Q2RestatedAnnual report
「The company will apply the “Accounting and Disclosure under the Practical Response Report on Accounting and Disclosure for the Issuance and Holding of Electronic Record Transfer Rights Represented by Securities and Other Rights” (Practical Response Report No. 43, 26 August 2022, Accounting Standards Board of Japan) from the beginning of the first quarter. The company states that this has no impact on the quarterly financial statements.」
The company has applied the accounting and disclosure treatment for electronic record transfer rights represented by securities and other rights from the beginning of the first quarter and has reiterated that there was no impact on the financial statements. - FY2024-Q1First statedAnnual report
「The company will apply the “Accounting and Disclosure under the Practical Response Report on Accounting and Disclosure for the Issuance and Holding of Electronic Record Transfer Rights Represented by Securities and Other Rights” (Practical Response Report No. 43, 26 August 2022, Accounting Standards Board of Japan) from the beginning of the first quarter of the current fiscal year. The company states that this has no impact on the quarterly financial statements.」
The company applied the accounting and disclosure treatment for electronic record transfer rights represented by securities and other rights from the beginning of the first quarter of the current fiscal year. It states that there was no impact on the quarterly financial statements.