Application of Financial Instrument Classification and Expected Credit Loss Accounting under IFRS 9
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2024.
5 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「For impairment of financial assets and other assets measured at amortized cost, the company recognizes a loss allowance for the expected credit losses associated with those financial assets.」
The company continues to apply IFRS 9-based classification and measurement of financial assets and impairment accounting based on expected credit losses. - FY2019RestatedAnnual report
「IFRS 9, Financial Instruments, became mandatory from the beginning of the consolidated fiscal year, and provisions concerning the classification and measurement of financial instruments and impairment of financial instruments measured at amortized cost were newly applied.」
The company continues to apply IFRS 9, the classification and measurement of financial instruments, and impairment accounting based on expected credit losses. - FY2019-Q3RestatedAnnual report
「IFRS 9, Financial Instruments, became mandatory from the beginning of the consolidated fiscal year, and provisions concerning the classification and measurement of financial instruments and impairment of financial instruments measured at amortized cost were newly applied.」
The company continues to apply IFRS 9 and accounting policies concerning the classification and measurement of financial instruments and impairment. - FY2019-Q2RestatedAnnual report
「IFRS 9, Financial Instruments, became mandatory from the beginning of the consolidated fiscal year, and provisions concerning the classification and measurement of financial instruments and impairment of financial instruments measured at amortized cost were newly applied.」
The company continues to apply IFRS 9 and accounting policies concerning the classification and measurement of financial instruments and impairment. - FY2019-Q1First statedAnnual report
「IFRS 9, Financial Instruments, became mandatory from the beginning of the consolidated fiscal year, and provisions concerning the classification and measurement of financial instruments and impairment of financial instruments measured at amortized cost were revised.」
Following the mandatory adoption of IFRS 9, the company applies accounting policies for the classification and measurement of financial instruments and impairment based on expected credit losses.