Uncertainty in accounting estimates arising from COVID-19
First written in FY2020. 9 of 11 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 reportThe significant accounting estimates section of this filing contains no identifiable description of the previous estimates based on assumptions concerning COVID-19.
- FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions underlying estimates of the impact of the spread of COVID-19 described in the significant accounting estimates section of the annual securities report for the previous fiscal year.」
The report reaffirms that there have been no material changes to the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions underlying estimates of the impact of the spread of COVID-19 described in the significant accounting estimates section of the annual securities report for the previous fiscal year.」
The report reaffirms that there have been no material changes to the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2022RestatedAnnual report
「Based on information available to it, the group has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that the impact of the spread of COVID-19 will continue into the following fiscal year.」
The company is estimating items including the recoverability of deferred tax assets on the assumption that the impact of the pandemic will continue into the following fiscal year. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions underlying estimates of the impact of the spread of COVID-19 described in the significant accounting estimates section of the annual securities report for the previous fiscal year.」
The report reaffirms that there have been no material changes to the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions underlying estimates of the impact of the spread of COVID-19 described in the significant accounting estimates section of the annual securities report for the previous fiscal year.」
The report reaffirms that there have been no material changes to the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions underlying estimates of the impact of the spread of COVID-19 described in the significant accounting estimates section of the annual securities report for the previous fiscal year.」
The report reaffirms that there have been no material changes to the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2021RestatedAnnual report
「Based on information available to it, the group has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that the impact of the spread of COVID-19 will continue into the following fiscal year.」
The company is estimating items including the recoverability of deferred tax assets on the assumption that the impact of the pandemic will continue into the following fiscal year. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions underlying estimates of the impact of the spread of COVID-19 described in the additional information section of the annual securities report for the previous fiscal year.」
The report states that there have been no material changes to the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions underlying estimates of the impact of the spread of COVID-19 described in the additional information section of the annual securities report for the previous fiscal year.」
The report states that there have been no material changes to the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2020First statedAnnual report
「As it is difficult to reasonably estimate the impact of COVID-19, the group calculated accounting estimates, including the recoverability of deferred tax assets, after considering sales trends from May 2020 onward that were available by the time the consolidated financial statements were prepared after the reporting date.」
The report states that it was difficult to reasonably estimate the impact of the pandemic and that sales trends from May 2020 onward were considered in estimates including the recoverability of deferred tax assets.