Impairment Testing and Accounting Estimates Based on Assumptions Regarding the Impact of the Pandemic
First written in FY2020-Q3. 9 of 11 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
12 other companies' latest entry also says "Dropped".
- FY2023DroppedAnnual report
「(Significant Accounting Estimates)」
The significant accounting estimates for the current consolidated fiscal year include the recoverability of deferred tax assets, while the previous accounting estimates based on the impact of COVID-19 are not explicitly stated. - FY2023-Q3RestatedAnnual report
「There have been no material changes from the information stated under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes to its significant accounting estimates from the previous consolidated fiscal year. - FY2023-Q2RestatedAnnual report
「There have been no material changes from the information stated under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes to its significant accounting estimates from the previous consolidated fiscal year. - FY2023-Q1RestatedAnnual report
「There have been no material changes from the information stated under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes to the significant accounting estimates stated in the previous consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「There have been no material changes from the information stated under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes from the previous consolidated fiscal year in its accounting estimates based on the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes from the information stated under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes from the previous consolidated fiscal year in its accounting estimates based on the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes from the information stated under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes from the previous consolidated fiscal year in its accounting estimates based on the impact of COVID-19. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the spread of COVID-19 described under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes from the previous consolidated fiscal year in its accounting estimates based on the impact of COVID-19. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the spread of COVID-19 described under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes from the previous consolidated fiscal year in its accounting estimates based on the impact of COVID-19. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the spread of COVID-19 described under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes from the previous consolidated fiscal year in its accounting estimates based on the impact of COVID-19. - FY2020-Q3First statedAnnual report
「Although our group expects advertising placements to recover gradually from October 2020 onward as restrictions on business activities are lifted, we have made accounting estimates based on certain assumptions, including the assumption that the impact of the pandemic will continue at least through the fiscal year ending December 2021 and that the business environment will remain severe throughout the fiscal year ending December 2020, and have conducted impairment loss testing on that basis.」
Based on the assumption that the impact of COVID-19 would continue at least through the fiscal year ending December 2021, the company made accounting estimates, including impairment loss testing, on the assumption that the business environment would remain severe throughout the fiscal year ending December 2020.