Accounting Estimates Based on Assumptions Regarding the Containment of COVID-19
First written in FY2021-Q1. 7 of 12 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
65 other companies' latest entry also says "Dropped".
- FY2024DroppedAnnual reportThe accounting estimates for deferred tax assets and fixed-asset impairment based on the assumed timing of the containment of COVID-19, which had been disclosed previously, are not included in this filing.
- FY2023SoftenedAnnual report
「The Company made accounting estimates, including judgments regarding the recoverability of deferred tax assets and impairment testing of fixed assets, on the assumption that the impact of the spread of COVID-19 would continue through a certain period of the following consolidated fiscal year, then gradually subside and move toward recovery.」
The annual financial statements also use the assumption that the impact of the infection would continue through a certain period of the following consolidated fiscal year, maintaining the assumption that the expected timing of containment has been deferred. - FY2023-Q3RestatedAnnual report
「The Company made accounting estimates, including judgments regarding the recoverability of deferred tax assets and impairment testing of fixed assets, on the assumption that the impact of the spread of COVID-19 would gradually subside and recovery would begin by the end of the current consolidated fiscal year.」
The assumption that the impact of the infection would subside and recovery would begin by the end of the current consolidated fiscal year continues to be used in accounting estimates for deferred tax assets and fixed-asset impairment. - FY2023-Q2RestatedAnnual report
「The Company made accounting estimates, including judgments regarding the recoverability of deferred tax assets and impairment testing of fixed assets, on the assumption that the impact of the spread of COVID-19 would gradually subside and recovery would begin by the end of the current consolidated fiscal year.」
The assumption that the impact of the infection would subside and recovery would begin by the end of the current consolidated fiscal year continues to be used in accounting estimates. - FY2023-Q1RestatedAnnual report
「The Company made accounting estimates, including judgments regarding the recoverability of deferred tax assets and impairment testing of fixed assets, on the assumption that the impact of the spread of COVID-19 would gradually subside and recovery would begin by the end of the current consolidated fiscal year.」
The assumption that the impact of the infection would subside and recovery would begin by the end of the current consolidated fiscal year continues to be used in accounting estimates. - FY2022-Q3RestatedAnnual report
「Based on information available when preparing the quarterly consolidated financial statements, the Group made accounting estimates, including judgments regarding the recoverability of deferred tax assets and impairment testing of fixed assets, on the assumption that the impact of the spread of COVID-19 would gradually subside and recovery would begin by the end of the current consolidated fiscal year.」
The assumption that the impact of the infection would subside and recovery would begin by the end of the current consolidated fiscal year continues to be used in accounting estimates for deferred tax assets and fixed-asset impairment. - FY2022-Q2RestatedAnnual report
「Based on information available when preparing the quarterly consolidated financial statements, the Group made accounting estimates, including judgments regarding the recoverability of deferred tax assets and impairment testing of fixed assets, on the assumption that the impact of the spread of COVID-19 would gradually subside and recovery would begin by the end of the current consolidated fiscal year.」
The assumption that the impact of the infection would subside and recovery would begin by the end of the current consolidated fiscal year continues to be used in accounting estimates for deferred tax assets and fixed-asset impairment. - FY2022-Q1The assumed timing of containment changed to the end of the current consolidated fiscal yearAnnual report
「Based on information available when preparing the quarterly consolidated financial statements, the Group made accounting estimates, including judgments regarding the recoverability of deferred tax assets and impairment testing of fixed assets, on the assumption that the impact of the spread of COVID-19 would gradually subside and recovery would begin by the end of the current consolidated fiscal year.」
The assumption has been updated from the one presented in the previous year's financial results, that the impact would continue through a certain period of the following consolidated fiscal year, to the assumption that it would subside and recovery would begin by the end of the current consolidated fiscal year. - FY2021RestatedAnnual report
「The Company made accounting estimates, including judgments regarding the recoverability of deferred tax assets and impairment testing of fixed assets, on the assumption that the impact of the spread of COVID-19 would continue through a certain period of the following consolidated fiscal year, then gradually subside and move toward recovery.」
The assumption that the impact of the infection would continue through a certain period of the following consolidated fiscal year and then subside and recover was also used in the annual financial statements. - FY2021-Q3SoftenedAnnual report
「The Company made accounting estimates, including judgments regarding the recoverability of deferred tax assets and impairment testing of fixed assets, on the assumption that the impact of the spread of COVID-19 would continue through a certain period of the following fiscal year, then gradually subside and move toward recovery.」
The assumption has changed from the previous assumption that the impact of the infection would be contained by the end of the current fiscal year to the assumption that it would continue through a certain period of the following fiscal year. - FY2021-Q2RestatedAnnual report
「The Company made accounting estimates, including judgments regarding the recoverability of deferred tax assets and impairment testing of fixed assets, on the assumption that the impact of the spread of COVID-19 would gradually subside and recovery would begin by the end of the current fiscal year.」
The Company continues to use the assumption that the impact of the infection would gradually subside and recovery would begin by the end of the current fiscal year in its accounting estimates for deferred tax assets and fixed-asset impairment. - FY2021-Q1First statedAnnual report
「Although the timing of the containment of COVID-19 remains uncertain and is difficult to forecast, the Group made accounting estimates, including judgments regarding the recoverability of deferred tax assets and impairment testing of fixed assets, based on information available when preparing the quarterly consolidated financial statements and on the assumption that the impact of the spread of COVID-19 would gradually subside and recovery would begin by the end of the current fiscal year.」
The Group assumed that the impact of COVID-19 would gradually subside and recovery would begin by the end of the current fiscal year, and used this assumption in assessing the recoverability of deferred tax assets and testing fixed assets for impairment.