Estimates of Impairment and Deferred Tax Assets Based on Assumed COVID-19 Impact
First written in FY2021-Q2. 8 of 11 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
65 other companies' latest entry also says "Dropped".
- FY2023DroppedAnnual reportThe individual additional information on accounting estimates for impairment of fixed assets and deferred tax assets based on the impact of the spread of COVID-19, described in prior quarterly reports, is not separately presented in this securities report.
- FY2023-Q3RestatedAnnual report
「There have been no significant changes in the assumptions used for the accounting estimates concerning the impact of the spread of COVID-19 described in the additional information section of the previous fiscal year's securities report.」
There are no significant changes in the assumptions underlying the accounting estimates for impairment of fixed assets, recoverability of deferred tax assets and other items based on the impact of COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no significant changes in the assumptions used for the accounting estimates concerning the impact of the spread of COVID-19 described in the additional information section of the previous fiscal year's securities report.」
There are no significant changes in the assumptions underlying the accounting estimates for impairment of fixed assets, recoverability of deferred tax assets and other items based on the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no significant changes in the assumptions used for the accounting estimates concerning the impact of the spread of COVID-19 described in the additional information section of the previous fiscal year's securities report.」
There are no significant changes in the assumptions underlying the accounting estimates for impairment and deferred tax assets and other items based on the impact of COVID-19. - FY2022RestatedAnnual report
「Our business activities continue to be significantly affected by requests to refrain from going out, the closure of some stores and reduced operating hours accompanying the spread of COVID-19. As it is difficult to predict how the situation will develop or when it will subside, we have made accounting estimates, including impairment testing for fixed assets and the recoverability of deferred tax assets, on the assumption that the impact will continue through the end of the following fiscal year.」
The policy of estimating impairment losses and the recoverability of deferred tax assets and other items on the assumption that the impact of COVID-19 will continue through the end of the following fiscal year has been reconfirmed. - FY2022-Q3RestatedAnnual report
「There have been no significant changes in the assumptions used for the accounting estimates concerning the impact of the spread of COVID-19 described in the additional information section of the previous fiscal year's securities report.」
There are no significant changes in the assumptions underlying the accounting estimates based on the impact of the spread of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no significant changes in the assumptions used for the accounting estimates concerning the impact of the spread of COVID-19 described in the additional information section of the previous fiscal year's securities report.」
There are no significant changes in the assumptions underlying the accounting estimates based on the impact of the spread of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no significant changes in the assumptions used for the accounting estimates concerning the impact of the spread of COVID-19 described in the additional information section of the previous fiscal year's securities report.」
There are no significant changes in the assumptions underlying the accounting estimates based on the impact of the spread of COVID-19. - FY2021WorsenedAnnual report
「As it is difficult to predict how the situation will develop or when it will subside, we have made accounting estimates, including impairment testing for fixed assets and the recoverability of deferred tax assets, on the assumption that the impact will continue through the end of the following fiscal year.」
The estimation period has been extended based on the assumption that the impact of COVID-19 will continue through the end of the following fiscal year, and the impairment of fixed assets and recoverability of deferred tax assets are being estimated. - FY2021-Q3RestatedAnnual report
「Our business activities were significantly affected by requests to refrain from going out and the closure of commercial facilities accompanying the spread of COVID-19. Although conditions have been recovering since the lifting of the state of emergency declaration, we have made accounting estimates, including impairment testing for fixed assets and the recoverability of deferred tax assets, on the assumption that the significant impact will continue through the end of the current fiscal year.」
The policy of estimating impairment losses on fixed assets, the recoverability of deferred tax assets and other items on the assumption that the significant impact of COVID-19 will continue through the end of the fiscal year has been reconfirmed. - FY2021-Q2First statedAnnual report
「Our business activities were significantly affected by requests to refrain from going out and the closure of commercial facilities accompanying the spread of COVID-19. Although conditions have been recovering since the lifting of the state of emergency declaration, we have made accounting estimates, including impairment testing for fixed assets and the recoverability of deferred tax assets, on the assumption that the significant impact will continue through the end of the current fiscal year. The impact of COVID-19 on economic activity is uncertain and may affect our financial position and operating results in the future.」
Based on the actual impact of COVID-19 on business activities, impairment testing for fixed assets and the recoverability of deferred tax assets are being estimated on the assumption that the significant impact will continue through the end of the fiscal year. The impact on the future financial position and operating results is considered uncertain.