Accounting estimates based on the assumption that the impact of COVID-19 will continue through around the end of March 2021
First written in FY2021-Q1. 4 of 7 entries say "Restated". Latest entry: FY2023-Q2.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「Although it remains difficult to accurately predict how COVID-19 will spread or when it will subside, accounting estimates were made for the recoverability of deferred tax assets and impairment accounting for fixed assets and other items for the second quarter of the current consolidated fiscal year based on assumptions including that the impact would continue through fiscal 2024. There were no material changes from the information provided under Significant Accounting Estimates in the securities report for the previous consolidated fiscal year.」
The accounting assumption that the infection's impact on business performance would continue through fiscal 2024 was maintained, with no material changes from the previous fiscal year. - FY2022Extended the assumed impact periodAnnual report
「Although it remains difficult to accurately predict how COVID-19 will spread or when it will subside, the Company currently assumes that COVID-19 will continue to affect business performance through fiscal 2024.」
The assumption was extended from the previous year's assumption that the impact on business performance would continue through fiscal 2023 to an assumption that it would continue through fiscal 2024. - FY2022-Q2RestatedAnnual report
「Although it remains difficult to accurately predict how COVID-19 will spread or when it will subside, accounting estimates were made for the recoverability of deferred tax assets and impairment accounting for fixed assets and other items for the second quarter of the current consolidated fiscal year based on assumptions including that the impact would continue through fiscal 2023. There were no material changes from the information provided under Significant Accounting Estimates in the securities report for the previous consolidated fiscal year.」
The accounting assumption that the infection's impact on business performance would continue through fiscal 2023 was maintained, with no material changes from the previous fiscal year. - FY2022-Q1RestatedAnnual report
「Based on assumptions including that the impact would continue through fiscal 2023, accounting estimates were made for the recoverability of deferred tax assets and impairment accounting for fixed assets and other items for the first quarter of the current consolidated fiscal year, with no material changes from the information provided under Significant Accounting Estimates in the securities report for the previous consolidated fiscal year.」
The accounting assumption that the infection's impact on business performance would continue through fiscal 2023 was maintained, with no material changes from the previous fiscal year. - FY2021Extended the assumed impact periodAnnual report
「Although it remains difficult to accurately predict how COVID-19 will spread or when it will subside, the Company currently assumes that COVID-19 will continue to affect business performance through fiscal 2023.」
The accounting assumption was changed from the previous assumption that the impact would continue until around the end of March 2021 to an assumption that the impact on business performance would continue through fiscal 2023. - FY2021-Q2RestatedAnnual report
「Based on assumptions including that the impact would continue until around the end of March 2021, accounting estimates were made for the recoverability of deferred tax assets and impairment accounting for fixed assets and other items for the second quarter of the current consolidated fiscal year. There were no material changes from the information provided in the quarterly securities report for the first quarter of the current consolidated fiscal year under Additional Information (Accounting Estimates Related to the Impact of COVID-19).」
The accounting assumption that the impact of the infection would continue until around the end of March 2021 was maintained, with no material changes from Q1. - FY2021-Q1First statedAnnual report
「Based on assumptions including that the impact would continue until around the end of March 2021, accounting estimates were made for the recoverability of deferred tax assets and impairment accounting for fixed assets and other items for the first quarter of the current consolidated fiscal year.」
Based on the assumption that the impact of the infection would continue until around the end of March 2021, estimates were made for the recoverability of deferred tax assets, impairment accounting for fixed assets and other items.