Adoption of Accounting Treatment for Electronically Recorded Transfer Securities
First written in FY2024-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024-Q3.
5 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「The company applied the "Accounting and Disclosure Under the Practical Response Report on the Accounting and Disclosure of Issuance and Holding of Electronically Recorded Transfer Securities Indicated Rights, Etc." (Practical Response Report No. 43, 26 August 2022) from the beginning of the first quarter of the consolidated fiscal year, and will apply the new accounting policy prescribed by the Practical Response Report prospectively. This application has no impact on the consolidated financial statements.」
The accounting treatment for electronically recorded transfer securities indicated rights, etc. has been applied from the beginning of the first quarter of the consolidated fiscal year, reconfirming that there is no impact on the consolidated financial statements. - FY2024-Q2RestatedAnnual report
「The company applied the "Accounting and Disclosure Under the Practical Response Report on the Accounting and Disclosure of Issuance and Holding of Electronically Recorded Transfer Securities Indicated Rights, Etc." (Practical Response Report No. 43, 26 August 2022) from the beginning of the first quarter of the consolidated fiscal year, and will apply the new accounting policy prescribed by the Practical Response Report prospectively. This application has no impact on the consolidated financial statements.」
The accounting treatment for electronically recorded transfer securities indicated rights, etc. has been applied from the beginning of the first quarter of the consolidated fiscal year, reconfirming that there is no impact on the consolidated financial statements. - FY2024-Q1First statedAnnual report
「The company applied the Practical Response Report No. 43, "Accounting and Disclosure Under the Practical Response Report on the Accounting and Disclosure of Issuance and Holding of Electronically Recorded Transfer Securities Indicated Rights, Etc." (26 August 2022, hereinafter the "Practical Response Report") from the beginning of the first quarter of the current consolidated fiscal year. Where electronically recorded transfer securities indicated rights, etc. prescribed in Article 1, paragraph 4, item 17 of the Cabinet Office Ordinance on Financial Instruments Business, etc. are issued or held, the company will apply the new accounting policy prescribed by the Practical Response Report prospectively. This application has no impact on the consolidated financial statements.」
The company applied the Practical Response Report on electronically recorded transfer securities indicated rights, etc. from the beginning of 1 April 2023 and has applied the new accounting policy prescribed by the report prospectively. It explained that there was no impact on the consolidated financial statements.