Hakuto (7433) · InitiativeRestated
Separate Presentation of Changes in the Allowance for Doubtful Accounts
First written in FY2024-Q1. 1 of 2 entries say "Restated". Latest entry: FY2024.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Changes in the presentation classification of cash flow items due to changes in materialityA theme 26 companies write about · 0 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2024: 1 of 10 companies on the "Worse" side.
0 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.
Showing 14 of the 26 companies compared. The sentences above are computed from all 26.Full recordFilings, disclosures and news, newest first
- FY2024RestatedAnnual report
「前連結会計年度において、「営業活動によるキャッシュ・フロー」の「その他」に含めていた「貸倒引当金の増減額」は、金額的重要性が増したため、当連結会計年度より独立掲記することとしました。」
貸倒引当金の増減額を営業活動によるキャッシュ・フローの「その他」から独立掲記する表示方法を継続している。 - FY2024-Q1First statedAnnual report
「In the first quarter of the previous fiscal year, changes in the allowance for doubtful accounts were included in Other under cash flows from operating activities. Because the amount became material, they have been presented separately from the first quarter of the current fiscal year.」
Changes in the allowance for doubtful accounts became material and were changed from Other under cash flows from operating activities to a separate line item. Comparative information was reclassified accordingly.