Assumptions regarding the accounting impact of COVID-19
First written in FY2020. 10 of 13 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 2 of 10 companies on the "Worse" side.
19 other companies' latest entry also says "Dropped".
- FY2026DroppedAnnual reportThe current year's significant accounting estimates do not explicitly state any accounting assumptions based on COVID-19.
- FY2024-Q2RestatedAnnual report
「There have been no significant changes to the assumptions stated in the securities report for the previous consolidated fiscal year, including assumptions regarding the future spread of COVID-19 and the situation in Ukraine and when they will be brought under control.」
It is stated that there have been no significant changes to the assumptions used in accounting estimates, including COVID-19 and the situation in Ukraine. - FY2024-Q1RestatedAnnual report
「There have been no significant changes to the assumptions stated in the securities report for the previous consolidated fiscal year, including assumptions regarding the future spread of COVID-19 and the situation in Ukraine and when they will be brought under control.」
It is stated that there have been no significant changes to the assumptions used in accounting estimates, including COVID-19 and the situation in Ukraine. - FY2023-Q3RestatedAnnual report
「There have been no significant changes to the assumptions stated in the securities report for the previous consolidated fiscal year, including assumptions regarding the future spread of COVID-19 and the situation in Ukraine and when they will be brought under control.」
It is stated that there have been no significant changes to the assumptions used in accounting estimates, including COVID-19 and the situation in Ukraine. - FY2023-Q2RestatedAnnual report
「There have been no significant changes to the assumptions stated in the securities report for the previous consolidated fiscal year, including assumptions regarding the future spread of COVID-19 and the situation in Ukraine and when they will be brought under control.」
It is stated that there have been no significant changes to the assumptions used in accounting estimates, including COVID-19 and the situation in Ukraine. - FY2023-Q1RestatedAnnual report
「There have been no significant changes to the assumptions stated in the securities report for the previous consolidated fiscal year, including assumptions regarding the future spread of COVID-19 and the situation in Ukraine and when they will be brought under control.」
It is stated that there have been no significant changes to the assumptions used in accounting estimates, including COVID-19 and the situation in Ukraine. - FY2022ReframedAnnual report
「Although the impact of COVID-19 has gradually diminished, the outlook for the economy remains uncertain due to the effects of renewed infections caused by variants and soaring energy and raw material prices resulting from the increasingly tense situation in Ukraine. As COVID-19 and the situation in Ukraine are events with a broad impact on the economy and corporate activities, it is difficult to predict when they will be brought under control. However, we have made accounting estimates for deferred tax assets and other items based on the assumption that their impact on our Group is currently limited.」
In addition to the previous assumption regarding COVID-19, the assumptions used in accounting estimates now explicitly include the situation in Ukraine and soaring energy and raw material prices. - FY2022-Q3RestatedAnnual report
「There have been no significant changes to the assumptions stated in the securities report for the previous consolidated fiscal year under Significant Accounting Estimates, including assumptions regarding the future spread of COVID-19 and when it will be brought under control.」
The assumptions used in accounting estimates regarding the spread of COVID-19, when it will be brought under control and other matters have not been changed. - FY2021RestatedAnnual report
「Although it is difficult to predict when COVID-19 will be brought under control, its impact on our business is currently minor. Accordingly, we have made accounting estimates based on the assumption that its impact on performance from the next consolidated fiscal year onward will be limited.」
While recognizing the uncertainty over when the infectious disease will be brought under control, we continue to make accounting estimates based on the assumption that its impact on the business will be limited. - FY2021-Q3RestatedAnnual report
「There have been no significant changes to the assumptions stated in the securities report for the previous consolidated fiscal year, including assumptions regarding the future spread of COVID-19 and when it will be brought under control.」
The assumptions used in accounting estimates regarding the spread of COVID-19, when it will be brought under control and other matters have not been changed from the previous fiscal year. - FY2021-Q2RestatedAnnual report
「There have been no significant changes to the assumptions stated in the securities report for the previous consolidated fiscal year, including assumptions regarding the future spread of COVID-19 and when it will be brought under control.」
The assumptions used in accounting estimates regarding the spread of COVID-19, when it will be brought under control and other matters have not been changed from the previous fiscal year. - FY2021-Q1RestatedAnnual report
「There have been no significant changes to the assumptions stated in the securities report for the previous consolidated fiscal year, including assumptions regarding the future spread of COVID-19 and when it will be brought under control.」
The assumptions used in accounting estimates regarding the spread of COVID-19, when it will be brought under control and other matters have not been changed from the previous fiscal year. - FY2020First statedAnnual report
「Although it is difficult to predict when COVID-19 will be brought under control, its impact on our business is currently minor. Accordingly, we have made accounting estimates based on the assumption that its impact on performance from the next consolidated fiscal year onward will be limited.」
While recognizing the uncertainty over when the infectious disease will be brought under control, accounting estimates are being made on the assumption that its impact on the business at that time is minor and its impact from the following fiscal year onward will be limited.