Reclassification of reversal of allowance for doubtful accounts as a deduction from selling, general and administrative expenses
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q2.
No other company in this theme has enough history to compare yet.
- FY2023-Q2RestatedAnnual report
「From the first quarter of the consolidated fiscal year, the reversal of the allowance for doubtful accounts, previously presented under other non-operating income, has been reclassified as a deduction from the provision for allowance for doubtful accounts under selling, general and administrative expenses.」
The Company has continued to present the reversal of the allowance for doubtful accounts as a deduction from the provision for allowance for doubtful accounts under selling, general and administrative expenses, rather than under non-operating income. - FY2023-Q1First statedAnnual report
「From the first quarter of the consolidated fiscal year, the reversal of the allowance for doubtful accounts, previously presented under other non-operating income, has been reclassified as a deduction from the provision for allowance for doubtful accounts under selling, general and administrative expenses.」
The presentation of the reversal of the allowance for doubtful accounts was changed from non-operating income to a deduction from the provision for allowance for doubtful accounts under selling, general and administrative expenses. The ¥5 million reported for the first quarter of the previous year was also reclassified.