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ZIGExN (3679) · PolicyRestated

Accounting Policies for Financial Asset Classification and Expected Credit Losses upon Adoption of IFRS 9

First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.

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ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY20202018: 220182019: 120192020: 12020
Same theme, other companies
Classification, Measurement and Impairment of Financial Assets under IFRS 9A theme 9 companies write about · 2 as a headwind · 0 as a tailwind

6 other companies' latest entry also says "Restated".

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  1. FY2020RestatedAnnual report

    「The Group has applied the following standards from the current consolidated fiscal year. The application of these standards and other related requirements had no material impact on the Group's consolidated financial statements.」

    The statement that the application of accounting standards, including IFRS 9, had no material impact on the financial statements continued.
  2. FY2019RestatedAnnual report

    「The Group has applied the following standards from the current consolidated fiscal year. The application of these standards and other related requirements had no material impact on the Group's consolidated financial statements.」

    The application of accounting standards, including IFRS 9, and the statement that they had no material impact on the financial statements continued in the full-year report.
  3. FY2019-Q2RestatedAnnual report

    「The Group has applied IFRS 9 Financial Instruments (revised July 2014, hereinafter “IFRS 9”) from the first quarter of the consolidated fiscal year.」

    IFRS 9, applied from the first quarter, and the accounting policy for financial asset classification and impairment recognition based on expected credit losses continued to apply in the second quarter.
  4. 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.」

    From the first quarter, the Group applied IFRS 9 and changed its accounting policy to classify financial assets and recognize loss allowances based on expected credit losses.
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Accounting Policies for Financial Asset Classification and Expected Credit Losses upon Adoption of IFRS 9 | ZIGExN Co.,Ltd. (3679) | Komori