Risk of recognizing impairment losses under impairment accounting
First written in FY2017. 4 of 5 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2020: 5 of 16 companies on the "Worse" side.
26 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「If an indication of impairment arises for the relevant assets, we will calculate future cash flows and carry out recognition and measurement of impairment losses. As a result, impairment losses may be recorded for the assets, which could affect the financial position and operating results of our group.」
The company continues to address the calculation of future cash flows and the risk of recording impairment losses when indications of impairment arise. - FY2020RestatedAnnual report
「If an indication of impairment arises for the relevant assets, we will calculate future cash flows and carry out recognition and measurement of impairment losses. As a result, impairment losses may be recorded for the assets, which could affect the financial position and operating results of our group.」
The company continues to disclose the calculation of future cash flows and the risk of recording impairment losses when indications of impairment arise. - FY2019RestatedAnnual report
「If an indication of impairment arises for the relevant assets, we will calculate future cash flows and carry out recognition and measurement of impairment losses. As a result, impairment losses may be recorded for the assets, which could affect the financial position and operating results of our group.」
The company continues to disclose the risk of calculating future cash flows and recording impairment losses when indications of impairment arise. - FY2018RestatedAnnual report
「If an indication of impairment arises for the relevant assets, we will calculate future cash flows and carry out recognition and measurement of impairment losses. As a result, impairment losses may be recorded for the assets, which could affect the financial position and operating results of our group.」
The company continues to disclose the risk of recording losses when indications of impairment arise. - FY2017First statedAnnual report
「If an indication of impairment arises for the relevant assets, we will calculate future cash flows and carry out recognition and measurement of impairment losses. As a result, impairment losses may be recorded for the assets, which could affect the financial position and operating results of our group.」
For fixed assets and lease assets, the company created a thread for the first time on the risk that recording losses when indications of impairment arise could affect its financial position and operating results.