Risk Associated with Impairment Accounting
First written in FY2017. 2 of 4 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 66 of 128 companies on the "Worse" side.
- FY2022RestatedAnnual report
「The Group owns multiple parcels of land and buildings as business-use real estate. If impairment accounting for property, plant and equipment requires an impairment charge to be recognised, this could affect the Group's operating results and financial position.」
The risk of impairment associated with holding business-use real estate continued to be disclosed. - FY2019RestatedAnnual report
「The Group owns multiple parcels of land and buildings as business-use real estate. If impairment accounting for property, plant and equipment requires an impairment charge to be recognised, this could affect the Group's operating results and financial position.」
The risk of impairment associated with holding business-use real estate continued to be disclosed after an impairment loss was recognised in the previous fiscal year. No impairment loss was recorded in the fiscal year. - FY2018MaterialisedAnnual report
「Because a decision had been made to sell the land assets scheduled for sale described above, their carrying amounts were reduced to recoverable amounts, and the resulting reduction was recognised as an impairment loss.」
An impairment loss of ¥24,766 thousand in total was recognised for 4 land properties scheduled for sale. - FY2017First statedAnnual report
「The Group owns multiple parcels of land and buildings as business-use real estate. If impairment accounting for property, plant and equipment requires an impairment charge to be recognised, this could affect the Group's operating results and financial position.」
The potential impact on operating results and financial position if impairment charges became necessary in connection with the Group's holdings of business-use real estate was indicated.