Nippon Sheet Glass (5202) · PolicyAdvanced
Changes to retirement benefit accounting from the early adoption of the revised IAS 19
First written in FY2019-Q3. 1 of 2 entries say "Advanced", first in FY2019. Latest entry: FY2019.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Changes to retirement benefit accounting resulting from the early adoption of amendments to IAS 19A theme 1 companies write about · 0 as a headwind · 1 as a tailwind
No other company in this theme has enough history to compare yet.
Full recordFilings, disclosures and news, newest first
- FY2019AdvancedAnnual report
「The financial impact of applying this accounting change in the current consolidated fiscal year was a ¥22 million decrease in operating expenses and a ¥57 million decrease in finance costs.」
The Company disclosed the actual full-year impact of early adopting the amendments to IAS 19: operating expenses decreased by ¥22 million and finance costs decreased by ¥57 million. - FY2019-Q3First statedAnnual report
「From the current consolidated fiscal year, the fiscal year ended March 2019, the Group has early adopted the amendments to IAS 19 Employee Benefits concerning plan amendments, curtailments and settlements.」
The amendments to IAS 19 were early adopted from the fiscal year ended March 2019. For the nine months ended the third quarter, operating profit before individually disclosed items increased by ¥9 million and finance costs decreased by ¥23 million. For the full year, increases of ¥22 million and a decrease of ¥57 million, respectively, are expected.