Accounting Estimates Based on the Assumption That the Impact of COVID-19 Is Immaterial
First written in FY2020-Q3. 5 of 9 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
12 other companies' latest entry also says "Dropped".
- FY2023DroppedAnnual reportThe accounting estimates assuming a limited impact from COVID-19, which had been disclosed previously, were not included among the material accounting estimates for the current fiscal year.
- FY2023-Q2RestatedAnnual report
「Although COVID-19 had affected the Group's business activities overall as of the end of the current second quarter, the Group's performance remained solid. Accordingly, the Group made accounting estimates, including assessments of impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that its impact on the Group would be limited.」
The Company continued to explain that, while acknowledging an impact on business activities overall, its accounting estimates assumed that the impact would be limited. - FY2022-Q3RestatedAnnual report
「Although COVID-19 had affected the Group's business activities overall as of the end of the current third quarter, the Group's performance remained solid. Accordingly, the Group made accounting estimates, including assessments of impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that its impact on the Group would be limited.」
The Company continued to explain that, while acknowledging an impact on business activities overall, its accounting estimates assumed that the impact would be limited. - FY2022-Q2RestatedAnnual report
「Although COVID-19 had affected the Group's business activities overall as of the end of the current second quarter, the Group's performance remained solid. Accordingly, the Group made accounting estimates, including assessments of impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that its impact on the Group would be limited.」
The Company continued to explain that, while acknowledging an impact on business activities overall, its accounting estimates assumed that the impact would be limited. - FY2022-Q1RestatedAnnual report
「Although COVID-19 had affected the Group's business activities overall as of the end of the current first quarter, the Group's performance remained solid. Accordingly, the Group made accounting estimates, including assessments of impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that its impact on the Group would be limited.」
The Company continued to explain that, while acknowledging an impact on business activities overall, its accounting estimates assumed that the impact would be limited. - FY2021SoftenedAnnual report
「As COVID-19 had not had a material impact on the Group's business activities as of the end of the fiscal year, the Group made accounting estimates on the assumption that its impact on the Group's business activities would be limited.」
The wording reverted from the previous quarter's statement that COVID-19 had affected business activities overall to wording stating that it had not had a material impact as of the fiscal year-end. The accounting estimates, however, continued to assume that the impact would be limited. - FY2021-Q3RestatedAnnual report
「Although COVID-19 had affected the Group's business activities overall as of the end of the current third quarter cumulative period, the Group's performance remained solid. Accordingly, the Group made accounting estimates, including assessments of impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that its impact on the Group would be limited.」
The Company continued to explain that, while acknowledging an impact on business activities overall, its accounting estimates assumed that the impact would be limited. - FY2021-Q1Acknowledging the impact while continuing to assume it will be limitedAnnual report
「Although COVID-19 had affected the Group's business activities overall as of the end of the current first quarter cumulative period, the Group's performance remained solid. Accordingly, the Group made accounting estimates, including assessments of impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that its impact on the Group would be limited.」
The wording changed from the previous explanation that COVID-19 had not had a material impact on business activities to wording acknowledging an impact on business activities overall, while the accounting treatment continued to assume that the impact would be limited. - FY2020-Q3First statedAnnual report
「As COVID-19 had not had a material impact on the business activities of the Group as of the end of the current third quarter cumulative period, the Group made accounting estimates, including assessments of impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that its impact on the Group's business activities would be limited.」
For COVID-19, the Company disclosed for the first time the accounting estimates used in assessing impairment of fixed assets and the recoverability of deferred tax assets, based on the assumption that its impact on business activities would be limited.