Accounting Treatment and Disclosure of Rights Represented by Electronically Recorded Transferable Securities, etc.
First written in FY2024-Q1. 1 of 2 entries say "Restated". Latest entry: FY2024-Q2.
7 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「We have applied the “Accounting and Disclosure Treatment for the Issuance and Holding of Electronically Recorded Transferable Securities and Similar Rights” (Practical Response Report No. 43, 26 August 2022) from the beginning of the first quarter of the consolidated fiscal year. There is no impact from this change in accounting policy.」
The notes reconfirm that Practical Response Report No. 43 has been applied from the beginning of the first quarter of the consolidated fiscal year and that the change in accounting policy has had no impact. - FY2024-Q1First statedAnnual report
「We have applied the “Accounting and Disclosure Treatment for the Issuance and Holding of Electronically Recorded Transferable Securities and Similar Rights” (Practical Response Report No. 43, 26 August 2022) from the beginning of the first quarter of the current consolidated fiscal year. There is no impact from this change in accounting policy.」
The application of Practical Response Report No. 43 from the beginning of the first quarter of the current consolidated fiscal year was disclosed for the first time. It was stated that the change in accounting policy had no impact.