Mizuno (8022) · InitiativeAchieved
Revision of the Retirement Benefit Plan
First written in FY2019. 1 of 2 entries say "Achieved", first in FY2020-Q1. Latest entry: FY2020-Q1.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Recognition of Gain on Revision of Retirement Benefit PlanA theme 12 companies write about · 0 as a headwind · 12 as a tailwind
2 other companies' latest entry also says "Achieved".
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.
Full recordFilings, disclosures and news, newest first
- FY2020-Q1AchievedAnnual report
「当社及び一部の連結子会社は、2019年６月に退職給付制度を改定いたしました。改定に伴う会計処理については、「退職給付制度間の移行等に関する会計処理」(企業会計基準適用指針第１号平成28年12月16日)及び「退職給付制度間の移行等の会計処理に関する実務上の取扱い」(実務対応報告第２号平成19年２月７日)を適用し、改定前の退職給付制度について一部終了の会計処理を行っております。」
2019年6月の退職給付制度改定が実施され、改定益177百万円を特別利益に計上している。 - FY2019First statedAnnual report
「The Company and certain consolidated subsidiaries revised their retirement benefit plans in June 2019. For the accounting treatment associated with the revision, the Company applied the accounting standards and practical guidance on transitions between retirement benefit plans and accounted for the partial termination of the pre-revision retirement benefit plans.」
The Company and certain consolidated subsidiaries revised their retirement benefit plans in June 2019 and disclosed the accounting treatment for the partial termination of the former plans as a subsequent event. The impact was still being calculated.