Accounting Estimates Reflecting the Impact of COVID-19
First written in FY2020. 7 of 9 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Group has made no material changes to its assumptions regarding the effects of COVID-19 as of the end of the previous consolidated fiscal year. However, the effects associated with the spread of COVID-19 remain highly uncertain, and further spread may affect accounting estimates.」
The company reaffirmed that there had been no material changes to the accounting assumptions concerning COVID-19 as of the end of the previous fiscal year and that future spread could affect accounting estimates. - FY2023-Q2RestatedAnnual report
「The Group has made no material changes to its assumptions regarding the effects of COVID-19 as of the end of the previous consolidated fiscal year. However, the effects associated with the spread of COVID-19 remain highly uncertain, and further spread may affect accounting estimates.」
The company reaffirmed that there had been no material changes to the accounting assumptions concerning COVID-19 as of the end of the previous fiscal year and that future estimates could be affected. - FY2022Updated the assumption to reflect a minor impactAnnual report
「The Group is making accounting estimates based on the assumption that, although these effects will continue for a certain period of the fiscal year ending March 2023, their impact on the Group will be minor.」
The company updated its estimates regarding the effects of COVID-19 based on the assumption that they would continue for a certain period of the fiscal year ending March 2023 but have only a minor accounting impact. It also stated that material future impacts remained possible. - FY2022-Q3RestatedAnnual report
「The Group has made no material changes to its assumptions regarding the effects of COVID-19 as of the end of the previous consolidated fiscal year. However, the effects associated with the spread of COVID-19 remain highly uncertain, and further spread may affect accounting estimates.」
While there had been no material changes to the accounting assumptions concerning COVID-19 as of the end of the previous fiscal year, the company reaffirmed the possibility that the spread of the virus could affect future estimates. - FY2022-Q1RestatedAnnual report
「The Group has made no material changes to its assumptions regarding the effects of COVID-19 as of the end of the previous consolidated fiscal year. However, the effects associated with the spread of COVID-19 remain highly uncertain, and further spread may affect accounting estimates.」
While there had been no material changes to the accounting assumptions concerning COVID-19, the company reaffirmed the possibility that the spread of the virus could affect future estimates. - FY2021-Q3RestatedAnnual report
「The Group has made no material changes to its assumptions regarding the effects of COVID-19 as of the end of the previous consolidated fiscal year. However, the effects associated with the spread of COVID-19 remain highly uncertain, and further spread may affect accounting estimates.」
While there had been no material changes to the accounting assumptions concerning COVID-19 as of the end of the previous fiscal year, the company reaffirmed the possibility that further spread could affect estimates. - FY2021-Q2RestatedAnnual report
「The Group has made no material changes to its assumptions regarding the effects of COVID-19 as of the end of the previous consolidated fiscal year. However, the effects associated with the spread of COVID-19 remain highly uncertain, and further spread may affect accounting estimates.」
While there had been no material changes to the accounting assumptions concerning COVID-19 as of the end of the previous fiscal year, the company reaffirmed the possibility that further spread could affect estimates. - FY2021-Q1RestatedAnnual report
「The Group has made no material changes to its assumptions regarding the effects of COVID-19 as of the end of the previous consolidated fiscal year. However, the effects associated with the spread of COVID-19 remain highly uncertain, and further spread may affect accounting estimates.」
While there had been no material changes to the accounting assumptions concerning COVID-19, the company reaffirmed the possibility that further spread could affect accounting estimates. - FY2020First statedAnnual report
「The spread of COVID-19 has affected the real estate sales business of the Group, including a slowdown in the pace of sales. Although the state of emergency has been lifted, the Group has made accounting estimates, including the recoverability of deferred tax assets, based on the assumption that these effects will continue for a certain period of the fiscal year ending March 2021.」
The company newly described its accounting treatment for estimating the recoverability of deferred tax assets and other items based on the assumption that the effects of COVID-19 would continue for a certain period of the fiscal year ending March 2021.