Kintetsu Department Store (8244) · FactReframed
Identification of Key Audit Matters (KAMs)
First written in FY2023. 1 of 2 entries say "Reframed", first in FY2026. Latest entry: FY2026.
2entries
4years
0from disclosures
How it moved
Same theme, other companies
Discussions between the Audit & Supervisory Board and the accounting auditor in connection with the introduction of KAMA theme 13 companies write about · 0 as a headwind · 1 as a tailwind
Kintetsu Department Store moved to the "Worse" side of this theme in 2026.
1 other company's latest entry also says "Reframed".
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.
Full recordFilings, disclosures and news, newest first
- FY2026ReframedAnnual report
「We shared our understanding with the accounting auditor concerning the narrowing of the candidates for key audit matters (KAMs) to “the appropriateness of judgments concerning the recognition and measurement of impairment losses on store fixed assets.”」
The subject of the KAMs changed from the recoverability of deferred tax assets, which had previously been disclosed, to the recognition and measurement of impairment losses on store fixed assets. - FY2023First statedAnnual report
「In addition to communicating with the accounting auditor regarding risks recognized by both parties, we shared our understanding with the auditor concerning the narrowing of the candidates for key audit matters (KAMs) to “recoverability of deferred tax assets.”」
The audit committee and the accounting auditor shared their understanding regarding the narrowing of the KAM candidates to the recoverability of deferred tax assets.