Separate Presentation of Electronically Recorded Monetary Claims
First written in FY2018. 2 of 8 entries say "Dropped", first in FY2019-Q1. Latest entry: FY2022-Q1.
0 other companies' latest entry also says "Reframed".
- FY2022-Q1ReframedAnnual report
「Because the revenue recognition standard and related standards were adopted, “Notes and accounts receivable,” previously presented under “Current assets” on the balance sheet for the previous fiscal year, will be included in “Notes, accounts receivable and contract assets” from the first-quarter accounting period under review.」
Following the adoption of the revenue recognition standard, the previous presentation of notes and accounts receivable was changed to a presentation that includes contract assets. - FY2021RestatedAnnual report
「Due to increases of ¥308 million in electronic recorded monetary claims and ¥2,084 million in accounts receivable」
Electronic recorded monetary claims are presented separately from accounts receivable as a factor contributing to changes in financial position. - FY2021-Q1ReframedAnnual report
「Other (electronic recorded monetary claims) － 108,752」
Electronic recorded monetary claims are not a separate balance-sheet item, but are presented as “Other (electronic recorded monetary claims)” in the notes on bills due at period-end and similar items. - FY2020RestatedAnnual report
「Electronic recorded monetary claims 1,075,817」
Electronic recorded monetary claims are presented separately from notes and accounts receivable as a separate item on the consolidated balance sheet, with a balance of ¥1,075.817 million. - FY2020-Q3DroppedAnnual report
「Notes and accounts receivable 8,932,103 7,781,730」
Electronic recorded monetary claims are not presented separately from notes and accounts receivable as a separate item on the consolidated balance sheet for the cumulative third-quarter period under review. - FY2019Presented separately again in the annual disclosureAnnual report
「Electronic recorded monetary claims 1,313,222」
Electronic recorded monetary claims are once again presented separately from notes and accounts receivable as a separate item on the consolidated balance sheet. - FY2019-Q1DroppedAnnual report
「Notes and accounts receivable 9,804,094 9,105,915」
Electronic recorded monetary claims, which were presented separately in the previous consolidated fiscal year's balance sheet, are not presented as a separate item in the consolidated balance sheet for the first quarter under review. - FY2018First statedAnnual report
「Electronic recorded monetary claims, which had been included in notes and accounts receivable through the previous consolidated fiscal year, will be presented separately from the current consolidated fiscal year because they have become quantitatively material.」
Because electronic recorded monetary claims have become quantitatively material, they have been presented separately from notes and accounts receivable from the current consolidated fiscal year.