Accounting Estimates Based on an Assumed Recovery in the Business Environment from the Second Half of 2020
First written in FY2021-Q2. 3 of 7 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
65 other companies' latest entry also says "Dropped".
- FY2024DroppedAnnual report
「The significant accounting policies adopted in our group’s consolidated financial statements are described in “Part 5 Accounting Status, 1 Consolidated Financial Statements, (1) Consolidated Financial Statements, Notes (Significant Matters Serving as the Basis for Preparing Consolidated Financial Statements).”」
The accounting estimate based on the previously disclosed assumption regarding when the COVID-19 pandemic would end is not included among the significant accounting estimates in this filing. - FY2022-Q3RestatedAnnual report
「The company makes accounting estimates related to the recoverability of deferred tax assets based on the assumption that the end of the COVID-19 pandemic will take a certain amount of time and that its impact will remain in 2022.」
The company continues to estimate the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 will remain in 2022. - FY2022-Q2RestatedAnnual report
「The company makes accounting estimates related to the recoverability of deferred tax assets based on the assumption that the end of the COVID-19 pandemic will take a certain amount of time and that its impact will remain in 2022.」
The company continues to make accounting estimates based on the assumption that the impact of COVID-19 will remain in 2022. - FY2022-Q1ReframedAnnual report
「The company makes accounting estimates related to the recoverability of deferred tax assets based on the assumption that the end of the COVID-19 pandemic will take a certain amount of time and that its impact will remain in 2022.」
The assumption regarding the impact of the pandemic in the accounting estimates has changed from the previous assumption that it would remain in 2021 to the assumption that it would remain in 2022. - FY2021RestatedAnnual report
「The company makes accounting estimates related to the recoverability of deferred tax assets based on the assumption that the end of the COVID-19 pandemic will take longer than expected and that its impact will remain in 2021.」
The company continues to use the accounting assumption that the impact of COVID-19 will remain in 2021. - FY2021-Q3ReframedAnnual report
「The company makes accounting estimates related to the recoverability of deferred tax assets based on the assumption that the end of the COVID-19 pandemic will take longer than expected and that its impact will remain in 2021.」
The accounting estimate has changed from the previous assumption that the operating environment would gradually recover from the second half of 2020 to the assumption that the end of the pandemic would be delayed beyond expectations and its impact would remain in 2021. - FY2021-Q2First statedAnnual report
「Although these conditions will continue for a certain period, accounting estimates, including the recoverability of deferred tax assets, are made based on the assumption that the operating environment will gradually recover from the second half of 2020.」
Regarding accounting estimates related to the impact of COVID-19, the company discloses for the first time that it assumes the operating environment will gradually recover from the second half of 2020.