Accounting Estimates Based on Assumed Recovery in Business Performance Following the Impact of the Pandemic
First written in FY2020-Q3. 5 of 7 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 reportThis filing does not directly state the previous assumptions regarding accounting estimates based on a recovery to pre-pandemic levels.
- FY2022RestatedAnnual report
「With respect to the impact of COVID-19, the company has assumed an approximate recovery to the levels preceding the spread of the infectious disease and reflected this assumption in its accounting estimates.」
The company continues to use accounting estimates for deferred tax assets, inventories, impairment and other items based on an approximate recovery to pre-pandemic levels. - FY2022-Q2RestatedAnnual report
「In the accounting estimates concerning the impact of the spread of COVID-19, there have been no significant changes to the assumptions described in the “Significant Accounting Estimates” section of the annual securities report for the previous consolidated fiscal year.」
The document reconfirms that there have been no significant changes from the previous fiscal year in accounting estimates based on a recovery in performance following the infectious disease. - FY2022-Q1RestatedAnnual report
「In the accounting estimates concerning the impact of the spread of COVID-19, there have been no significant changes to the assumptions described in the “Significant Accounting Estimates” section of the annual securities report for the previous consolidated fiscal year.」
The document states that there have been no significant changes from the previous fiscal year in accounting estimates based on a recovery in performance following the infectious disease. - FY2021-Q3RestatedAnnual report
「In the accounting estimates concerning the impact of the spread of COVID-19, there have been no significant changes to the assumptions described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」
The document states that there have been no significant changes from the previous fiscal year in accounting estimates based on a recovery in performance following the infectious disease. - FY2021-Q2RestatedAnnual report
「In the accounting estimates concerning the impact of the spread of COVID-19, there have been no significant changes to the assumptions described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」
The document states that there have been no significant changes from the previous fiscal year in accounting estimates for fixed assets, deferred tax assets and other items based on a recovery in performance following the infectious disease. - FY2020-Q3First statedAnnual report
「Based on information available as of the end of the third-quarter accounting period, the company assumed that performance would gradually recover from June and that, from the following consolidated fiscal year onward, it would broadly return to the level before the spread of the infectious disease. This assumption has been reflected in accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets.」
The company assumed a recovery in performance from June onward and an approximate recovery to pre-pandemic levels from the following consolidated fiscal year onward, and reflected these assumptions in accounting estimates such as impairment of fixed assets and the recoverability of deferred tax assets.