Anest Iwata (6381) · RiskRestated
Estimation risk related to impairment assessments for fixed assets and goodwill
First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2023.
2entries
3years
0from disclosures
How it moved
Same theme, other companies
Impairment Accounting and Deferred Tax Asset Recoverability RiskA theme 16 companies write about · 16 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2020: 5 of 10 companies on the "Worse" side.
5 other companies' latest entry also says "Restated".
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.
Showing 14 of the 16 companies compared. The sentences above are computed from all 16.Full recordFilings, disclosures and news, newest first
- FY2023RestatedAnnual report
「If changes in the market environment or other factors alter the assumptions underlying estimates of future cash flows, they may have a material impact on the determination of whether an impairment loss is recognized and on the amount of the impairment loss.」
The company continues to disclose the risk that estimates of future cash flows and business plans could affect impairment testing of property, plant and equipment and goodwill and the amount of impairment. - FY2021First statedAnnual report
「If changes in the market environment or other factors alter the assumptions underlying estimates of future cash flows, they may have a material impact on the determination of whether an impairment loss is recognized and on the amount of the impairment loss.」
The company specified the risk that estimates of future cash flows related to property, plant and equipment and goodwill arising from M&A and other transactions could affect impairment testing and the amount of impairment, and the Italian subsidiary's goodwill was fully impaired during the fiscal year.