Accounting recovery assumptions based on the impact of COVID-19
First written in FY2021-Q2. 7 of 9 entries say "Restated". Latest entry: FY2027-H1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2027-H1RestatedAnnual report
「During the current interim consolidated accounting period, there were no occurrences of matters relating to the business and financial positions described in this interim report that could have a material impact on investors' decisions, and no material changes to the "Business and Other Risks" described in the securities report for the previous fiscal year. There are also no material events or conditions to report.」
It is stated that there have been no material changes in the accounting assumption regarding recovery in light of the effects of COVID-19. - FY2024-Q3RestatedAnnual report
「During the cumulative third-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the accounting assumption regarding recovery in light of the effects of COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the assumptions regarding the effects of the spread of COVID-19 or in the accounting estimates described under Additional Information (Accounting Estimates) in the securities report for the previous consolidated fiscal year.」
It is stated that there have been no material changes from the previous consolidated fiscal year in the accounting estimates made in light of the effects of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the assumptions regarding the effects of the spread of COVID-19 or in the accounting estimates described under Additional Information (Accounting Estimates) in the securities report for the previous consolidated fiscal year.」
It is stated that there have been no material changes from the previous consolidated fiscal year in the accounting estimates made in light of the effects of COVID-19. - FY2022RestatedAnnual report
「In assessing the recoverability of deferred tax assets and determining impairment losses, accounting estimates have been made based on the assumption that the effects of the spread of COVID-19 will continue for at least a certain period.」
Estimates of deferred tax assets and impairment losses based on the assumption that the effects of the infectious disease will continue for at least a certain period remain in place. - FY2022-Q3RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the assumptions regarding the effects of the spread of COVID-19 or in the accounting estimates described under Additional Information (Accounting Estimates) in the securities report for the previous consolidated fiscal year.」
It is stated that there have been no material changes from the previous consolidated fiscal year in the accounting estimates made in light of the effects of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the assumptions regarding the effects of the spread of COVID-19 or in the accounting estimates described under Additional Information (Accounting Estimates) in the securities report for the previous consolidated fiscal year.」
It is stated that there have been no material changes from the previous consolidated fiscal year in the accounting estimates for the recoverability of deferred tax assets and impairment losses in light of the effects of COVID-19. - FY2021WorsenedAnnual report
「In assessing the recoverability of deferred tax assets and determining impairment losses, accounting estimates have been made based on the assumption that the effects of the spread of COVID-19 will continue for at least a certain period.」
The assumption has changed from the previous assumption of containment and recovery to an assumption that the effects of the infectious disease will continue for at least a certain period, making the accounting outlook for recovery more cautious. - FY2021-Q2First statedAnnual report
「In assessing the recoverability of deferred tax assets and determining impairment losses, accounting estimates have been made based on the assumption that, although the effects of the spread of COVID-19 will continue for the time being, the situation will gradually subside and recover by the end of the current consolidated fiscal year.」
While the effects of COVID-19 are expected to continue for the time being, estimates of the recoverability of deferred tax assets and impairment losses are based on the assumption that the situation will gradually subside and recover by the end of the current consolidated fiscal year.