Recovery Assumptions in Accounting Estimates Reflecting the Impact of COVID-19
First written in FY2020-Q3. 5 of 8 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
65 other companies' latest entry also says "Dropped".
- FY2023DroppedAnnual reportAlthough the business-environment risks associated with COVID-19 are described, no separate disclosure was found concerning the recovery assumptions used in previous accounting estimates.
- FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the previous consolidated fiscal year's securities report.」
The company has reconfirmed that there have been no material changes 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 COVID-19 described in the previous consolidated fiscal year's securities report.」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates concerning the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the previous consolidated fiscal year's securities report.」
The company states that there have been no material changes to the assumptions underlying its accounting estimates concerning the impact of COVID-19. - FY2021-Q3Impact exceeding the initial assumptionsAnnual report
「However, in the ASEAN countries where the company operates, business activities have been significantly restricted by the spread of COVID-19, resulting in an impact exceeding initial expectations, and the company has revised its consolidated full-year results for the fiscal year ending September 2021.」
The impact of COVID-19 exceeded the previous assumption that the business environment would recover gradually, and the company revised its full-year consolidated results due to restrictions on business activities in ASEAN. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the previous consolidated fiscal year's securities report under Additional Information. However, changes in circumstances going forward may materially affect the company's financial position and operating results.」
While stating that there have been no material changes to the assumptions underlying the accounting estimates concerning the impact of COVID-19, the company continues to disclose the possibility of an impact from future changes in circumstances. - FY2020RestatedAnnual report
「Although the business environment has been affected by the spread of COVID-19 and it remains difficult to predict when conditions will recover, the company assumes that the business environment will recover gradually and makes accounting estimates on this assumption. As the end of the spread of COVID-19 remains unforeseeable, it may affect future performance.」
Although the timing of the end of the pandemic is considered difficult to predict, the company continues its policy of using the assumption of a gradual recovery in the business environment for its accounting estimates. - FY2020-Q3First statedAnnual report
「The business environment surrounding the Group has been affected by the spread of COVID-19, and it remains difficult to predict when conditions will recover. Under these circumstances, based on current order trends and other factors, the company assumes that the business environment will recover gradually when forecasting performance from the next consolidated fiscal year onward. On this assumption, it makes accounting estimates, including the recoverability of deferred tax assets.」
For the business environment affected by COVID-19, the company assumes a gradual recovery and uses this assumption in accounting estimates, including the recoverability of deferred tax assets.