Komori
Seika (8061) · PolicyFirst stated

Change in account title to "Corporate income taxes paid or refunded"

First written in FY2020-Q2. . Latest entry: FY2020-Q2.

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Change in cash flow line-item name to “Income taxes paid or refunded”A theme 1 companies write about · 0 as a headwind · 0 as a tailwind

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  1. FY2020-Q2First statedAnnual report

    「“Income taxes paid,” which was separately presented under “Cash flows from operating activities” in the cumulative second quarter of the previous consolidated fiscal year, was renamed “Income taxes paid or refunded” from the cumulative second quarter of the current consolidated fiscal year to improve the clarity of disclosure.」

    To improve the clarity of disclosure, the account title under cash flows from operating activities was changed, and the prior-year comparative presentation was reclassified.
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