Accounting Estimates Based on Recovery from COVID-19 by Fiscal Year-End
First written in FY2021-Q1. 6 of 8 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of the spread of COVID-19 described in the previous fiscal year's securities report under Significant Accounting Estimates.」
The company reconfirms that there have been no material changes since the previous fiscal year to the assumptions underlying its accounting estimates concerning the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of the spread of COVID-19 described in the previous fiscal year's securities report under Significant Accounting Estimates.」
The company reconfirms that there have been no material changes since the previous fiscal year to the assumptions underlying its accounting estimates concerning the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of the spread of COVID-19 described in the previous fiscal year's securities report under Additional Information.」
The company reconfirms that there have been no material changes since the previous fiscal year to the accounting assumptions concerning the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of the spread of COVID-19 described in the previous fiscal year's securities report under Additional Information.」
The company states that there have been no material changes since the previous fiscal year to the accounting assumptions concerning the impact of COVID-19. - FY2021SoftenedAnnual report
「Based on these circumstances, we have made accounting estimates for impairment of fixed assets, the recoverability of deferred tax assets and other items for the following consolidated fiscal year, assuming that the impact of COVID-19 will be limited. The timing of the containment of COVID-19 remains uncertain, and if the above assumption no longer appears achievable, losses may arise in the future.」
The time horizon for the estimates is being changed from the previous assumption of recovery by the end of the current consolidated fiscal year to an assumption that the impact will be limited in the following consolidated fiscal year, while uncertainty over the timing of containment and the possibility of losses remain. - FY2021-Q3RestatedAnnual report
「Although the effects of requests to refrain from going out and other factors are expected to continue for the time being even after the nationwide lifting of the state of emergency, we have made accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets, assuming that conditions will recover by the end of the current consolidated fiscal year.」
The company continues to make accounting estimates based on the assumption that the impact of COVID-19 will recover by the end of the current consolidated fiscal year. - FY2021-Q2RestatedAnnual report
「Although the effects of requests to refrain from going out and other factors are expected to continue for the time being even after the nationwide lifting of the state of emergency, we have made accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets, assuming that conditions will recover by the end of the current consolidated fiscal year.」
The company continues to estimate impairment of fixed assets and the recoverability of deferred tax assets based on the assumption that the effects of requests to refrain from going out and other factors will recover by the end of the current consolidated fiscal year. - FY2021-Q1First statedAnnual report
「Although the effects of requests to refrain from going out and other factors are expected to continue for the time being even after the nationwide lifting of the state of emergency, we have made accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets, assuming that conditions will recover by the end of the current consolidated fiscal year.」
Based on the assumption that the effects of requests to refrain from going out and other factors would recover by the end of the current consolidated fiscal year, the company made accounting estimates concerning impairment of fixed assets and the recoverability of deferred tax assets.