Application of the Amended Gas Business Accounting Regulations and Retrospective Restatement of Comparative Information
First written in FY2019. 1 of 3 entries say "Reframed", first in FY2023-Q1. Latest entry: FY2023-Q3.
0 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「From the first quarter of the current fiscal year, the financial statements have been prepared in accordance with the Quarterly Consolidated Financial Statements Regulations.」
Following the separation of the pipeline business, the policy of changing from the Gas Business Accounting Regulations applicable to general gas pipeline operators to the Quarterly Consolidated Financial Statements Regulations continues. - FY2023-Q1ReframedAnnual report
「As described under Notes (Changes in Accounting Policies, etc.), from 1 April 2022 the Company no longer qualified as a general gas pipeline operator under the Gas Business Accounting Regulations. Accordingly, through the previous quarter, the Company's quarterly consolidated financial statements had been prepared in accordance with the Regulations Concerning Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (hereinafter, the Quarterly Consolidated Financial Statements Regulations) and the Gas Business Accounting Regulations. From the first quarter of the current fiscal year, they have been prepared in accordance with the Quarterly Consolidated Financial Statements Regulations.」
Following the separation of the pipeline business, the Company ceased to be subject to the Gas Business Accounting Regulations as a general gas pipeline operator and changed its reporting basis to preparation under the Quarterly Consolidated Financial Statements Regulations. - FY2019First statedAnnual report
「The balance sheet and other statements for the current fiscal year apply the revised Gas Business Accounting Regulations. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities are presented under non-current liabilities.」
The revised Gas Business Accounting Regulations were applied from the current fiscal year and the previous fiscal year's balance sheet was retrospectively revised. As a result, total non-current assets increased by ¥7,746 million and total current assets decreased by the same amount.