Accounting Estimates Assuming a Limited Impact from COVID-19
First written in FY2020-Q3. 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 FY2023 additional information and significant accounting estimates no longer contain a separate description of accounting estimates based on the assumption that the impact of COVID-19 would be limited.
- FY2023-Q3RestatedAnnual report
「There have been no material changes from the previous fiscal year to the assumptions, including those concerning how COVID-19 will spread in the future and when it will be contained, described in the “Accounting Estimates Relating to the Impact of the Spread of COVID-19” section under “Additional Information” in the previous fiscal year’s securities report.」
The company reconfirms that there have been no material changes to the assumptions underlying accounting estimates, including those concerning how COVID-19 will spread and when it will be contained. - FY2023-Q2RestatedAnnual report
「There have been no material changes from the previous fiscal year to the assumptions, including those concerning how COVID-19 will spread in the future and when it will be contained, described in the “Accounting Estimates Relating to the Impact of the Spread of COVID-19” section under “Additional Information” in the previous fiscal year’s securities report.」
The company reconfirms that there have been no material changes to the assumptions underlying accounting estimates, including those concerning how COVID-19 will spread and when it will be contained. - FY2023-Q1RestatedAnnual report
「There have been no material changes from the previous fiscal year to the assumptions, including those concerning how COVID-19 will spread in the future and when it will be contained, described in the “Accounting Estimates Relating to the Impact of the Spread of COVID-19” section under “Additional Information” in the previous fiscal year’s securities report.」
The company reconfirms that there have been no material changes to the assumptions underlying accounting estimates, including those concerning how COVID-19 will spread and when it will be contained. - FY2022RestatedAnnual report
「In preparing the financial statements for the current fiscal year, the company assumed that COVID-19 would have no material impact on the accounting estimates it used, including the valuation of real estate under development held for sale, the recoverability of deferred tax assets and impairment of property, plant and equipment.」
The company made accounting estimates, including inventory valuation, deferred tax assets and impairment of property, plant and equipment, on the assumption that COVID-19 would have no material impact. - FY2022-Q3RestatedAnnual report
「There have been no material changes from the previous fiscal year to the assumptions, including those concerning how COVID-19 will spread in the future and when it will be contained, described in the “Accounting Estimates Relating to the Impact of the Spread of COVID-19” section under “Additional Information” in the previous fiscal year’s securities report.」
The company reconfirms that there have been no material changes to the assumptions underlying accounting estimates, including those concerning how COVID-19 will spread and when it will be contained. - FY2022-Q1RestatedAnnual report
「There have been no material changes from the previous fiscal year to the assumptions, including those concerning how COVID-19 will spread in the future and when it will be contained, described in the “Accounting Estimates Relating to the Impact of the Spread of COVID-19” section under “Additional Information” in the previous fiscal year’s securities report.」
The company reconfirms that there have been no material changes from the previous fiscal year to the assumptions underlying accounting estimates, including those concerning how COVID-19 will spread and when it will be contained. - FY2021-Q3RestatedAnnual report
「There have been no material changes from the previous fiscal year to the assumptions, including those concerning how COVID-19 will spread in the future and when it will be contained, described in the “Accounting Estimates Relating to the Impact of the Spread of COVID-19” section under “Additional Information” in the previous fiscal year’s securities report.」
The company reconfirms that there have been no material changes from the previous fiscal year to the assumptions underlying accounting estimates, including those concerning how COVID-19 will spread and when it will be contained. - FY2021-Q1RestatedAnnual report
「There have been no material changes from the previous fiscal year to the assumptions, including those concerning how COVID-19 will spread in the future and when it will be contained, described in the “Accounting Estimates Relating to the Impact of the Spread of COVID-19” section under “Additional Information” in the previous fiscal year’s securities report.」
The company reconfirms that there have been no material changes from the previous fiscal year to the assumptions underlying accounting estimates, including those concerning how COVID-19 will spread and when it will be contained. - FY2020RestatedAnnual report
「In preparing the financial statements for the current fiscal year, the company assumed that COVID-19 would have no material impact on the accounting estimates it used, including the valuation of real estate held for sale, the recoverability of deferred tax assets and impairment of property, plant and equipment. However, the impact of the spread of COVID-19 remains subject to many uncertainties and may affect the company’s operating results, financial position and cash flows from the next fiscal year onward.」
The company continues to make accounting estimates on the assumption that there will be no material impact, while reiterating that the potential impact from the next fiscal year onward remains uncertain. - FY2020-Q3First statedAnnual report
「Accordingly, in preparing the financial statements for the third quarter, the company assumed that COVID-19 would have no material impact on the accounting estimates it used, including the valuation of real estate held for sale, the recoverability of deferred tax assets and impairment of property, plant and equipment. However, the impact of the spread of COVID-19 remains subject to many uncertainties and may affect the company’s operating results, financial position and cash flows from the next fiscal year onward.」
The company made accounting estimates, including the valuation of real estate held for sale, the recoverability of deferred tax assets and impairment of property, plant and equipment, on the assumption that COVID-19 would have no material impact, while disclosing the possibility of an impact from the next fiscal year onward.