Tokyo Gas (9531) · PolicyRestated
Net Presentation of Financial Assets and Financial Liabilities Related to Derivative Transactions
First written in FY2023-Q2. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Change to offsetting presentation of derivative financial assets and liabilitiesA theme 2 companies write about · 0 as a headwind · 0 as a tailwind
0 other companies' latest entry also says "Restated".
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- FY2023-Q3RestatedAnnual report
「For financial assets and financial liabilities that meet the requirements prescribed in the Practical Guidelines on Accounting for Financial Instruments (Accounting System Committee Report No. 14, Japanese Institute of Certified Public Accountants), the Company has changed from the second-quarter consolidated accounting period to presenting the respective amounts on a net basis in order to present the Group’s financial position more appropriately.」
The Company continues to apply the policy of presenting financial assets and financial liabilities from derivative transactions that meet certain requirements on a net basis and to reclassify the comparative information. - FY2023-Q2First statedAnnual report
「From the current second-quarter consolidated accounting period, the Company has changed to presenting the respective amounts on a net basis.」
The Company has newly disclosed an accounting presentation policy under which financial assets and financial liabilities measured at fair value in derivative transactions that meet certain requirements are presented on a net basis in the consolidated balance sheet.