Accounting estimates based on the assumption that the impact of COVID-19 will persist beyond the fiscal year ending March 2022
First written in FY2021-Q3. 8 of 9 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread and timing of containment of COVID-19, described 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 to the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2024-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread and timing of containment of COVID-19, described 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 assumptions underlying accounting estimates, including those regarding the spread and timing of containment of COVID-19. - FY2023RestatedAnnual report
「Regarding the impact of COVID-19 on the company’s results, accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, have been made on the assumption that the impact will continue for a certain period during the fiscal year ending March 2024, although progress in vaccinations and other factors are expected to enable the containment of infections alongside socioeconomic activity and a certain degree of recovery in personal consumption.」
The company has estimated impairment of fixed assets and the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 will continue through a certain period of the fiscal year ending March 2024. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread and timing of containment of COVID-19, described 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 to the assumptions underlying accounting estimates, including those regarding the future spread and timing of containment of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread and timing of containment of COVID-19, described 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 to the accounting estimates based on the assumption that the impact of COVID-19 will be prolonged. - FY2022RestatedAnnual report
「Regarding the impact of COVID-19 on the company’s results, accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, have been made on the assumption that the impact will continue for a certain period during the fiscal year ending March 2023, although progress in vaccinations and other factors are expected to enable the containment of infections alongside socioeconomic activity and a certain degree of recovery in personal consumption.」
The company has estimated impairment of fixed assets and the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 will continue through a certain period of the fiscal year ending March 2023. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread and timing of containment of COVID-19, described 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 accounting estimates based on the assumption that the impact of COVID-19 will be prolonged. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread and timing of containment of COVID-19, described 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 accounting estimates based on the assumption that the impact of COVID-19 will be prolonged. - FY2021-Q3First statedAnnual report
「At the end of the previous consolidated fiscal year, the Company had assumed that the impact would continue for a certain period during the fiscal year ending March 2021. During the second-quarter consolidated accounting period, it changed this assumption to reflect the expectation that the impact would continue into and beyond the fiscal year ending March 2022, because the impact during the fiscal year ending March 2021 had been greater than expected, despite the previous assumption of a certain degree of recovery by the fiscal year-end and a continued recovery trend thereafter. Based on this revised assumption, the Company made accounting estimates concerning the recoverability of deferred tax assets and other matters. The Company continued to use this assumption and make accounting estimates during the third-quarter consolidated accounting period.」
The assumption was changed to reflect that the impact of COVID-19 would continue into and beyond the fiscal year ending March 2022, and the Company continued to estimate the recoverability of deferred tax assets and other items on that basis.