Application of the Expected Credit Loss Model under IFRS 9
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
13 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「The Group has applied IFRS 9, Financial Instruments (revised July 2014, hereinafter IFRS 9), from the first quarter of the current consolidated fiscal year.」
The company continues to disclose the application of IFRS 9 from the first quarter and its method of recognizing loss allowances based on expected credit losses. - FY2019-Q2RestatedAnnual report
「The Group has applied IFRS 9, Financial Instruments (revised July 2014, hereinafter IFRS 9), from the first quarter of the current consolidated fiscal year.」
The company continues to disclose that it applied IFRS 9 from the first quarter and changed its method of recognizing loss allowances to one based on expected credit losses. - FY2019-Q1First statedAnnual report
「The Group has applied IFRS 9, Financial Instruments (revised July 2014, hereinafter IFRS 9), from the first quarter of the current consolidated fiscal year. With the application of IFRS 9, the Group changed its method of recognizing impairment of financial assets measured at amortized cost to one that recognizes a loss allowance for expected credit losses on those financial assets. The application of this standard had no impact on the Group's financial results or financial position.」
From the first quarter of the current fiscal year, the company applied IFRS 9 and changed its method of recognizing loss allowances for impairment of financial assets to one based on expected credit losses. It stated that there was no impact on financial results or financial position.