Article: Asset impairment accounting and appraisers: evidence from Japan.

Article: 40% OF JAPAN BUILDERS TO DELAY ASSET IMPAIRMENT ACCOUNTING TILL FY05.
AsiaPulse News;  September 8, 2004 ;     254 words ......plan to delay embracing asset impairment accounting until it becomes mandatory...21 plan to move to asset impairment accounting in fiscal 2005. Suzunui...TSE:1826), embraced asset impairment accounting in fiscal 2003. In the...

Article: 14% of listed firms already introduced asset impairment accounting.
Kyodo News International (Tokyo, Japan);  May 13, 2005 ;     297 words ......companies required to adopt asset impairment accounting in fiscal 2005 to next...Research said. Under asset impairment accounting standards, companies...result of the adoption of asset impairment accounting, eventually they will...

Article: JAPAN'S MITSUI FUDOSAN DOWNGRADES FY04 NET PROFIT FORECAST.
AsiaPulse News;  October 1, 2004 ;     154 words ......the early adoption of asset impairment accounting for its fixed assets...Fudosan's move to adopt asset impairment accounting early on will enable...market by applying impairment accounting before it becomes mandatory...

Article: JAPAN'S AUTOBACS SEVEN TO SEE 1ST NET LOSS THIS FISCAL YEAR.
AsiaPulse News;  June 11, 2004 ;     202 words ......follow its plan to move up implementation of asset impairment accounting. When the company announced its fiscal 2003...numbers could change if it decided to implement asset impairment accounting. Subsequently, Autobacs decided in June to...

Article: MISAWA HOMES TO WRITE OFF GOLF COURSE LOSSES A YEAR EARLY.
AsiaPulse News;  October 16, 2002 ;     157 words ......decide on the final measures after rules on asset impairment accounting are in place. The firm owns a total of 10...than the book value with the application of asset impairment accounting, which will be required in instances in which...

Article: JAPAN'S SAPPORO TO WRITE OFF US$45 MLN IN REAL ESTATE LOSSES.
AsiaPulse News;  August 31, 2004 ;     169 words ......Dec. 31 in the face of upcoming mandatory asset impairment accounting standards. While the specific assets earmarked...operations. The application of mandatory asset impairment accounting rules -- which take effect from fiscal years...

Article: Aeon posts net loss of 20.27 bil. yen for fiscal 1st half.
Kyodo News International (Tokyo, Japan);  October 4, 2005 ;     286 words ......early application of its asset impairment accounting. But its group pretax profit...86 billion yen under the asset impairment accounting method, resulting in the huge group net loss. Asset impairment standards require companies...

Article: TEPCO TO BOOK US$378.8 MLN ASSET IMPAIRMENT LOSS IN FY03.
AsiaPulse News;  March 30, 2004 ;     138 words ......of about 40 billion yen (US$378.8 million) in fiscal 2003, which ends Wednesday, as a result of adopting asset impairment accounting ahead of the fiscal 2005 government deadline. The loss stems from write-downs on such assets as power generation...

Article: JAPAN'S UNY TO POST US$371 MLN IMPAIRMENT LOSS IN FY05.
AsiaPulse News;  April 14, 2005 ;     174 words ......Asia Pulse - Uny Co. (TSE:8270) plans to record a group asset impairment loss of about 40 billion yen (US$371 million) in the...shopping centers. The company is required to implement asset impairment accounting in the year ending Feb. 28, 2007, but it plans to bring...

Article: Hotels operator Kokudo unlikely to fall into negative net worth.
Kyodo News International (Tokyo, Japan);  January 14, 2005 ;     304 words ......net worth despite the introduction of an asset impairment accounting method in fiscal 2005, the head of the group...operating loss for nine consecutive years. Asset impairment accounting, which requires companies to book valuation...

Article: STRONGER STOCKS CUT VALUATION LOSSES AT JAPANESE FIRMS.
AsiaPulse News;  April 1, 2004 ;     265 words ......stockholdings, prompting major companies to introduce asset impairment accounting ahead of the fiscal 2005 deadline and resume...5401), for example, has decided to employ asset impairment accounting in fiscal 2003 after seeing a solid earnings...

Article: KANEMATSU TO TRANSFORM MEMOREX TELEX JAPAN INTO 100% UNIT.
AsiaPulse News;  January 18, 2005 ;     237 words ......shareholder equity due to the early application of asset impairment accounting. Kanematsu, already Memorex Telex's top shareholder...1.1 billion yen due to the application of asset impairment accounting, and its shareholder equity declined by half...

Article: McDonald's Japan books 545 million yen net loss on impairment loss.
Kyodo News International (Tokyo, Japan);  August 2, 2006 ;     296 words ......billion yen that resulted from newly introduced asset impairment accounting rules. Net loss was the second consecutive...has incorporated the effect of the use of asset impairment accounting, which was not factored into the previous...

Article: JAPAN LISTED FIRMS' SPECIAL LOSSES UP 1ST TIME IN 4 YRS IN FY04.
AsiaPulse News;  June 21, 2005 ;     304 words ......from the near doubling of impairment charges -- from 660 billion...yen -- to introduce the asset impairment accounting standard ahead of its...the introduction of the asset impairment accounting standard, while other...