Nippon Sheet Glass (5202) · PolicyRestated
Changes to Financial Asset and Hedge Accounting Following the Adoption of IFRS 9
First written in FY2017-Q2. 1 of 2 entries say "Restated". Latest entry: FY2017-Q3.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Classification, Measurement and Impairment of Financial Assets under IFRS 9A theme 6 companies write about · 1 as a headwind · 0 as a tailwind
4 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
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- FY2017-Q3RestatedAnnual report
「From the first quarter of the consolidated fiscal year, the Group has applied IFRS 9, Financial Instruments.」
The accounting policies relating to the adoption of IFRS 9 and financial assets and hedge accounting continue to be applied. - FY2017-Q2First statedAnnual report
「From the first quarter of the consolidated fiscal year, the Group has applied IFRS 9, Financial Instruments.」
Following the adoption of IFRS 9, the accounting treatment was changed for the classification of financial assets, presentation of impairment losses on equity instruments, the expected credit loss model, and hedge accounting.