Accounting estimates assuming a limited impact from COVID-19
First written in FY2021-Q2. 7 of 8 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the "Additional Information" section of the annual securities report for the previous fiscal year.」
The disclosure states that there have been no material changes to the assumptions underlying the accounting estimates that COVID-19 will have a limited impact. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the "Additional Information" section of the annual securities report for the previous fiscal year.」
The disclosure states that there have been no material changes to the assumptions underlying the accounting estimates that COVID-19 will have a limited impact. - FY2022RestatedAnnual report
「Although it is difficult to predict when COVID-19 will subside, the Company believes that its impact on the Company's performance and business environment will be limited. Based on this assumption, the Company is making accounting estimates, including the recoverability of deferred tax assets.」
The Company continues its policy of estimating the recoverability of deferred tax assets and other items based on the assumption that COVID-19 will have a limited impact on performance and the business environment. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the "Additional Information" section of the annual securities report for the previous fiscal year.」
The disclosure states that there have been no material changes to the accounting estimates based on the assumption that the impact of COVID-19 is limited. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the "Additional Information" section of the annual securities report for the previous fiscal year.」
The disclosure states that there have been no material changes to the accounting estimates based on the assumption that the impact of COVID-19 is limited. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the "Additional Information" section of the annual securities report for the previous fiscal year.」
The disclosure states that there have been no material changes to the accounting estimates based on the assumption that the impact of COVID-19 is limited. - FY2021-Q3RestatedAnnual report
「Although it is difficult to accurately predict how COVID-19 will spread in the future and when it will subside, the Company is making accounting estimates, including the recoverability of deferred tax assets, on the assumption that the effects of the spread of infection will continue for a certain period beyond the current fiscal year but will have a limited impact on the Company's business activities.」
The Company continues its policy of making accounting estimates on the assumption that the effects of the spread of infection will continue for a certain period but have a limited impact on business activities. - FY2021-Q2First statedAnnual report
「Although the impact of COVID-19 remains uncertain, the Company is currently making accounting estimates, including the recoverability of deferred tax assets, on the assumption that its impact on the Company's business activities is limited. Because the impact of COVID-19 involves a high degree of uncertainty, changes in circumstances could affect the Company's financial position, operating results and other matters.」
The Company disclosed for the first time that it is making accounting estimates, including the recoverability of deferred tax assets, on the current assumption that the impact of COVID-19 is limited. It also stated that the uncertainty is high and that changes in circumstances could affect its financial position, operating results and other matters.