Accounting Estimates Based on Assumed Effects of COVID-19
First written in FY2021-Q1. 2 of 4 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
65 other companies' latest entry also says "Dropped".
- FY2022DroppedAnnual reportThe accounting estimates stated through the previous quarter, which were based on the assumption that the effects of the pandemic would subside by a specified time, are not presented as a standalone assumption in this annual securities report.
- FY2022-Q2RestatedAnnual report
「Estimates for the recoverability of deferred tax assets and accounting estimates, including impairment losses on fixed assets, were made based on information available when preparing the quarterly consolidated financial statements. Accounting estimates were made on the assumption that, although the impact of COVID-19 on the Group's businesses would vary by business, performance would be at normal seasonal levels from March 2021 onward.」
Accounting estimates, including those for deferred tax assets and impairment of fixed assets, continue to be made on the assumption that performance will be at normal seasonal levels from March 2021 onward in respect of the impact of the pandemic. - FY2021-Q2RestatedAnnual report
「Estimates for the recoverability of deferred tax assets and accounting estimates, including impairment losses on fixed assets, were made based on information available when preparing the quarterly consolidated financial statements. The Group's businesses were affected by COVID-19 to varying degrees, but accounting estimates were made on the assumption that the effects would gradually subside and the businesses would recover through February 2021, with performance expected to be at normal seasonal levels from March 2021 onward.」
Accounting estimates, including those for deferred tax assets and impairment losses, continue to be made on the assumption that the effects of the pandemic would subside and recovery would progress through February 2021, with performance returning to normal seasonal levels from March 2021 onward. - FY2021-Q1First statedAnnual report
「Estimates for the recoverability of deferred tax assets and accounting estimates, including impairment losses on fixed assets, were made based on information available when preparing the quarterly consolidated financial statements. The Group's businesses were affected by COVID-19 to varying degrees, but accounting estimates were made on the assumption that the effects would gradually subside and the businesses would recover through February 2021, with performance expected to be at normal seasonal levels from March 2021 onward.」
Estimates for the recoverability of deferred tax assets and impairment losses on fixed assets were made on the assumption that the effects of the pandemic would subside and recovery would progress through February 2021, with performance returning to normal seasonal levels from March 2021 onward.