Expected credit loss-based allowance for doubtful accounts under IFRS 9
First written in FY2019-Q1. 6 of 7 entries say "Restated". Latest entry: FY2025.
12 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「For financial assets measured at amortized cost, the Company recognizes an allowance for doubtful accounts for expected credit losses.」
The expected credit loss-based method for recognizing an allowance for doubtful accounts under IFRS 9 continues to be applied, and the disclosure states that there are no credit-impaired financial assets or financial assets with a significant increase in credit risk. - FY2024RestatedAnnual report
「For financial assets measured at amortized cost, the Company recognizes an allowance for doubtful accounts for expected credit losses.」
The expected credit loss-based method for recognizing an allowance for doubtful accounts under IFRS 9 continues to be applied, and the disclosure states that there are no credit-impaired financial assets or financial assets with a significant increase in credit risk. - FY2023RestatedAnnual report
「For financial assets measured at amortized cost, the Company recognizes an allowance for doubtful accounts for expected credit losses.」
The expected credit loss-based method for recognizing an allowance for doubtful accounts under IFRS 9 continues to be applied, and the disclosure states that there is no balance of the allowance for doubtful accounts. - FY2020RestatedAnnual report
「For financial assets measured at amortized cost, the Company recognizes an allowance for doubtful accounts for expected credit losses.」
The expected credit loss-based method for recognizing an allowance for doubtful accounts continues to be applied. The disclosure states that, at the end of the current fiscal year, there were no financial assets with a significant increase in credit risk and no balance of the allowance for doubtful accounts. - FY2019RestatedAnnual report
「Following the adoption of IFRS 9, the Company changed its method of recognizing impairment of financial assets measured at amortized cost to recognize an allowance for doubtful accounts for expected credit losses on those financial assets.」
The expected credit loss-based method for recognizing an allowance for doubtful accounts under IFRS 9 continues to be applied, and the impact on the financial statements is considered immaterial. - FY2019-Q2RestatedAnnual report
「Following the adoption of IFRS 9, the Company changed its method of recognizing impairment of financial assets measured at amortized cost to recognize an allowance for doubtful accounts for expected credit losses on those financial assets.」
The expected credit loss-based method for recognizing an allowance for doubtful accounts under IFRS 9 continues to be applied, and the impact on the financial statements is considered immaterial. - FY2019-Q1First statedAnnual report
「Following the adoption of IFRS 9, the Company changed its method of recognizing impairment of financial assets measured at amortized cost to recognize an allowance for doubtful accounts for expected credit losses on those financial assets.」
From the current first quarter, the Company adopted IFRS 9 and changed its method to recognize 12-month or lifetime expected credit losses as an allowance for doubtful accounts, depending on changes in credit risk. The Company states that the impact on the financial statements is immaterial.