Tdk (6762) · PolicyRestated
Reclassification of pension and other postretirement benefit costs
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Change in the presentation classification of service cost and non-service cost of pension expenseA theme 3 companies write about · 0 as a headwind · 0 as a tailwind
0 other companies' latest entry also says "Restated".
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- FY2019RestatedAnnual report
「The Group has applied this ASU since fiscal 2019.」
The application of the revised presentation for pension and other postretirement benefit costs, together with the reclassification of the previous year's income statement, was confirmed for the full year. - FY2019-Q1First statedAnnual report
「The Group has applied this ASU from the first quarter of the current consolidated fiscal year.」
FASB ASU 2017-07 was applied from the first quarter, and pension costs other than service costs were presented in non-operating income and expenses. For the first quarter of the previous year, ¥466 million of cost of sales and ¥498 million of selling, general and administrative expenses were reclassified.