Reflecting COVID-19 in Accounting Estimates
First written in FY2021-Q1. 7 of 12 entries say "Restated". Latest entry: FY2024.
6 other companies' latest entry also says "Dropped".
- FY2024DroppedAnnual report
「There are no applicable matters.」
The accounting estimate assumptions concerning COVID-19 that had been described through the previous fiscal year could not be confirmed as a separate item in the significant accounting estimates this time. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including those concerning the timing of COVID-19 containment, described in the additional information section of the annual securities report for the previous consolidated fiscal year.」
It was stated that there had been no significant changes from the end of the previous fiscal year in the assumptions used for accounting estimates, including the timing of the pandemic's resolution. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including those concerning the timing of COVID-19 containment, described in the additional information section of the annual securities report for the previous consolidated fiscal year.」
It was stated that there had been no significant changes from the end of the previous fiscal year in the assumptions used for accounting estimates, including the timing of the pandemic's resolution. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including those concerning the timing of COVID-19 containment, described in the additional information section of the annual securities report for the previous consolidated fiscal year.」
It was stated that there had been no significant changes from the end of the previous fiscal year in the assumptions used for accounting estimates, including the timing of the pandemic's resolution. - FY2022ReframedAnnual report
「Although the impact of COVID-19 involves significant uncertainty, including the timing of its resolution, we have made accounting estimates, including impairment of fixed assets, on the assumption that the impact will continue for a certain period from the following consolidated fiscal year onward but will gradually recover.」
The previous assumption that the impact would continue at least through the end of the fiscal year ending February 2022 was changed to an assumption that it would continue for a certain period from the following consolidated fiscal year onward while gradually recovering. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including those concerning the timing of COVID-19 containment, described in the additional information section of the annual securities report for the previous consolidated fiscal year.」
It was stated that there had been no significant changes from the end of the previous fiscal year in the assumptions used for accounting estimates, including the timing of the pandemic's resolution. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including those concerning the timing of COVID-19 containment, described in the additional information section of the annual securities report for the previous consolidated fiscal year.」
It was stated that there had been no significant changes from the end of the previous fiscal year in the assumptions used for accounting estimates, including the timing of the pandemic's resolution. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including those concerning the timing of COVID-19 containment, described in the additional information section of the annual securities report for the previous consolidated fiscal year.」
It was stated that there had been no significant changes from the end of the previous fiscal year in the assumptions used for accounting estimates, including the timing of the pandemic's resolution. - FY2021ReframedAnnual report
「The impact of COVID-19 involves significant uncertainty, including the timing of its resolution, and includes factors that are difficult to reflect in projected figures in future business plans and other forecasts. However, we have made accounting estimates, including impairment of fixed assets, on the assumption that the impact will continue at least through the end of the fiscal year ending February 2022.」
The assumption for making accounting estimates was changed to assume that the impact of COVID-19 would continue at least through the end of the fiscal year ending February 2022. - FY2021-Q3ReframedAnnual report
「The impact of COVID-19 involves significant uncertainty, including the timing of its resolution, and includes factors that are difficult to reflect in projected figures in future business plans and other forecasts. However, we have made accounting estimates, including impairment of fixed assets, on the assumption that the impact will continue at least through the fiscal year ending February 2021.」
The assumption was made more specific and changed from the previous assumption of using assumptions similar to those before the spread of the pandemic to making accounting estimates on the assumption that the impact would continue at least through the fiscal year ending February 2021. - FY2021-Q2RestatedAnnual report
「The impact of COVID-19 involves significant uncertainty and includes factors that are difficult to reflect in projected figures in future business plans and other forecasts, but we believe its impact on estimates is immaterial. Accordingly, we have made accounting estimates, including impairment of fixed assets, based on assumptions similar to those used before the spread of COVID-19. However, if the impact of COVID-19 is prolonged, it may have a material impact on future consolidated financial statements.」
The policy of treating the impact of COVID-19 as immaterial and making accounting estimates based on the same assumptions as before the spread of the pandemic was continued, while the possibility of a material impact if the pandemic is prolonged was reiterated. - FY2021-Q1First statedAnnual report
「The impact of COVID-19 involves significant uncertainty and includes factors that are difficult to reflect in projected figures in future business plans and other forecasts, but we believe its impact on estimates is immaterial. Accordingly, we have made accounting estimates, including impairment of fixed assets, based on assumptions similar to those used before the spread of COVID-19. However, if the impact of COVID-19 is prolonged, it may have a material impact on future consolidated financial statements.」
The impact of COVID-19 was judged to be immaterial to the items subject to estimation, and a policy of making accounting estimates based on assumptions similar to those used before the spread of the pandemic was disclosed for the first time. At the same time, the possibility of a material impact on future consolidated financial statements if the pandemic is prolonged was also stated.