Change to the Standard Treatment of Hedge Accounting
First written in FY2018-Q2. 1 of 2 entries say "Restated". Latest entry: FY2018-Q3.
5 other companies' latest entry also says "Restated".
- FY2018-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, the Company changed to the standard accounting methods.」
The accounting policy under which hedge accounting for forward foreign exchange contracts, interest rate swaps and interest rate and currency swaps was changed to the standard methods has continued. - FY2018-Q2First statedAnnual report
「Previously, the Company applied the assignment method to forward foreign exchange contracts that met the requirements for the assignment method, the exceptional method to interest rate swaps that met the requirements for the exceptional method, and the integrated method to interest rate and currency swaps that met the requirements for the integrated method (the exceptional method and assignment method). From the first quarter of the current consolidated fiscal year, the Company changed to the standard accounting methods.」
Following a review of its hedging policy and management framework for foreign exchange and interest rate risks, the Company changed the accounting treatment of forward foreign exchange contracts, interest rate swaps and interest rate and currency swaps to the standard methods.