Hakuto (7433) · InitiativeRestated
Separate Presentation of Losses on the Sale of Trade Receivables
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q2.
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Separate Presentation of Loss on Sale of Trade Receivables Within Non-Operating ExpensesA theme 1 companies write about · 0 as a headwind · 0 as a tailwind
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- FY2019-Q2RestatedAnnual report
「前第２四半期連結会計期間において、「営業外費用」の「その他」に含めていた「売上債権売却損」は、金額的重要性が増したため、第１四半期連結会計期間より独立掲記することとしました。この表示方法の変更を反映させるため、前第２四半期連結累計期間の四半期連結財務諸表の組替えを行っております。」
金額的重要性の増加を理由とする売上債権売却損の独立表示を継続している。前第２四半期累計期間についても比較情報の組替えを行っている。 - FY2019-Q1First statedAnnual report
「In the first quarter of the previous fiscal year, loss on sale of trade receivables was included in Other under non-operating expenses. Because it became material, it has been presented separately from the first quarter of the current fiscal year.」
Loss on sale of trade receivables became material and was changed from Other under non-operating expenses to a separate line item from the first quarter. Comparative information was also reclassified.