Itochu Enex (8133) · FactRestated
Changes to the Accounting Treatment of Financial Instruments upon Adoption of IFRS 9
First written in FY2019-Q2. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Classification, Measurement and Impairment of Financial Assets under IFRS 9A theme 7 companies write about · 2 as a headwind · 0 as a tailwind
5 other companies' latest entry also says "Restated".
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.
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- FY2019-Q3RestatedAnnual report
「The Group has applied IFRS 9, Financial Instruments (revised July 2014), from the first quarter of the fiscal year. The impact of applying this standard on the Group's condensed quarterly consolidated financial statements was limited.」
The company reconfirms the adoption of IFRS 9 from the first quarter and its explanation that the impact on the financial statements was limited. - FY2019-Q2First statedAnnual report
「The Group has applied IFRS 9, Financial Instruments (revised July 2014), from the first quarter of the fiscal year. The impact of applying this standard on the Group's condensed quarterly consolidated financial statements was limited.」
The company states that it adopted IFRS 9 from the first quarter of fiscal 2018 and that the impact on the financial statements was limited.