Accounting estimates based on the assumption that the impact of COVID-19 will continue
First written in FY2020. 3 of 6 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
67 other companies' latest entry also says "Dropped".
- FY2022DroppedAnnual reportThe section on significant accounting estimates in this annual securities report contains no explicit statement of an assumption that the impact of COVID-19 would continue through the end of the fiscal year ending March 2022.
- FY2021Extended the period covered by accounting estimates through the end of the fiscal year ending March 2022Annual report
「In addition, based on the assumption that the impact of the spread of COVID-19 would continue through the end of the fiscal year ending March 2022, the company made accounting estimates, including the recoverability of deferred tax assets.」
The company updated its assumption from the previous year's assumption that the impact of COVID-19 would continue through the end of the fiscal year ending March 2021 to an assumption that it would continue through the end of the fiscal year ending March 2022. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions described in the previous fiscal year's annual securities report under Additional Information (Accounting Estimates Related to the Impact of the Spread of COVID-19).」
The company stated that there were no material changes to the previous year's accounting estimate assumptions concerning the impact of COVID-19. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions described in the previous fiscal year's annual securities report under Additional Information (Accounting Estimates Related to the Impact of the Spread of COVID-19).」
The company stated that there were no material changes to the previous year's accounting estimate assumptions concerning the impact of COVID-19. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions described in the previous fiscal year's annual securities report under Additional Information (Accounting Estimates Related to the Impact of the Spread of COVID-19).」
The company stated that there were no material changes to the previous year's accounting estimate assumption that the impact of COVID-19 would continue through the end of the fiscal year ending March 2021. - FY2020First statedAnnual report
「Based on the assumption that the impact of the spread of COVID-19 would continue through the end of the fiscal year ending March 2021, the company made accounting estimates, including the recoverability of deferred tax assets.」
The company assumed that the impact of COVID-19 would continue through the end of the fiscal year ending March 2021 and estimated, among other items, the recoverability of deferred tax assets.