Hitachi (6501) · PolicyRestated
Expected Credit Loss Model and Quarterly Credit Assessments under IFRS 9
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
2entries
2years
0from disclosures
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Same theme, other companies
Application of the IFRS 9 Expected Credit Loss ModelA theme 17 companies write about · 3 as a headwind · 0 as a tailwind
12 other companies' latest entry also says "Restated".
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Showing 14 of the 17 companies compared. The sentences above are computed from all 17.Full recordFilings, disclosures and news, newest first
- FY2019-Q3RestatedAnnual report
「The Company continuously assesses at least quarterly whether credit risk has increased significantly since initial recognition in determining the allowance for expected credit losses on trade receivables, contract assets and other receivables.」
The Company continues to apply an expected credit loss model under IFRS 9 and assess credit risk at least quarterly. - FY2019-Q1First statedAnnual report
「The Company has applied IFRS 9 Financial Instruments (revised July 2014) from the beginning of the current consolidated fiscal year. IFRS 9 Financial Instruments (revised July 2014) revises hedge accounting and the classification and measurement of financial instruments and introduces an expected credit loss impairment model for financial assets.」
The Company applied the revised IFRS 9 from the beginning of the current consolidated fiscal year and introduced an expected credit loss model for financial assets. It also describes a process for assessing at least quarterly whether credit risk has increased significantly for trade receivables, contract assets and other items.