Global Link Management (3486) · PolicyRestated
Change in the presentation of accounts receivable following the recognition of contract assets
First written in FY2025-H1. 2 of 3 entries say "Restated". Latest entry: FY2025.
3entries
2years
1from disclosures
How it moved
Same theme, other companies
Change in Accounts Receivable Presentation Due to Recognition of Contract AssetsA theme 6 companies write about · 0 as a headwind · 0 as a tailwind
3 other companies' latest entry also says "Restated".
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- FY2025RestatedAnnual report
「前連結会計年度において「流動資産」に表示しておりました「売掛金」は、第２四半期連結会計期間において新たに「契約資産」が発生したため、第２四半期連結会計期間より「売掛金及び契約資産」に科目名を変更しております。」
契約資産の発生を受けた「売掛金及び契約資産」への表示変更を年度財務諸表でも継続している。 - 2026-03-03RestatedGeneral Meetings of Shareholders
「Accounts receivable, which was presented under current assets in the previous consolidated fiscal year, has been renamed accounts receivable and contract assets from the current consolidated fiscal year because contract assets arose during the current period.」
The company continued to present the line item as accounts receivable and contract assets for the fiscal year ended December 2025 following the emergence of contract assets. - FY2025-H1First statedAnnual report
「前連結会計年度において「流動資産」に表示しておりました「売掛金」は、当中間連結会計期間において新たに「契約資産」が発生したため、当中間連結会計期間より「売掛金及び契約資産」に科目名を変更しております。」
契約資産の発生を受け、当中間連結会計期間から貸借対照表の科目名を「売掛金」から「売掛金及び契約資産」へ変更し、前年度の表示も組み替えた。