Accounting Estimates Related to the Impact of Avian Influenza
First written in FY2023-Q2. . Latest entry: FY2025.
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- FY2025Impairment accounting disclosed amid the impact of avian influenzaAnnual report
「減損損失の認識の判定を行い、当該資産グループのうち割引前将来キャッシュ・フローが固定資産の帳簿価額を下回っている資産グループについては、帳簿価額を回収可能価額まで減額し、当該減少額を減損損失として計上しました。」
鳥インフルエンザの影響を含む鶏卵事業環境を前提とする固定資産評価について、実際に464百万円の減損損失を計上した。 - FY2024鳥インフルエンザ影響の見積りを更新Annual report
「当連結会計年度において、愛知県豊田市の挙母工場閉鎖後の生産拠点の再編について意思決定を行いました。」
当年度は鳥インフルエンザ感染拡大を含む環境要因を前提とした固定資産評価を行い、対象資産グループの帳簿価額4,248百万円について減損兆候を識別したが、減損損失は認識していない。 - FY2023-Q2First statedAnnual report
「Accounting estimates relating to the impact of avian influenza Although the spread of avian influenza reached an unprecedented scale during the second quarter consolidated accounting period, it was moving toward containment at the end of that period. Accordingly, there were no material changes to the assumptions described under Significant Accounting Estimates in the securities report for the prior consolidated fiscal year, which assumed that the balance of supply and demand for eggs would stabilize as the outbreak subsided.」
The outbreak reached an unprecedented scale but was moving toward containment at the end of the second quarter, and the accounting estimate assuming stabilization of egg supply and demand was unchanged.