Uncertainty in Accounting Estimates Due to COVID-19
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
65 other companies' latest entry also says "Dropped".
- FY2021DroppedAnnual reportThe separate disclosure concerning accounting estimates based on the assumption of COVID-19, which had been included in the previous consolidated fiscal year and quarterly securities report, was no longer explicitly included in the notes to the consolidated financial statements for the current fiscal year.
- FY2021-Q3RestatedAnnual report
「In the accounting estimates concerning the impact of the spread of COVID-19, there have been no material changes to the assumptions described in the additional information section of the securities report for the previous consolidated fiscal year.」
The Group confirmed that there had been no material changes to the assumptions concerning accounting estimates for the impact of COVID-19 used in the previous consolidated fiscal year. - FY2021-Q2RestatedAnnual report
「In the accounting estimates concerning the impact of the spread of COVID-19, there have been no material changes to the assumptions described in the additional information section of the securities report for the previous consolidated fiscal year.」
The Group confirmed that there had been no material changes to the assumptions concerning accounting estimates for the impact of COVID-19 used in the previous consolidated fiscal year. - FY2021-Q1RestatedAnnual report
「In the accounting estimates concerning the impact of the spread of COVID-19, there have been no material changes to the assumptions described in the additional information section of the securities report for the previous consolidated fiscal year.」
The Group confirmed that there had been no material changes to the assumptions concerning accounting estimates for the impact of COVID-19 used in the previous consolidated fiscal year. - FY2020First statedAnnual report
「As the resurgence of COVID-19 has further increased uncertainty surrounding domestic and international economic activity and the economy, including personal consumption, it is difficult to reasonably calculate its future impact on the Group's performance. However, based on the assumption that the impact would continue at least through fiscal 2020, the Group made accounting estimates, including judgments on the recoverability of deferred tax assets and impairment testing of property, plant and equipment.」
Because the impact of COVID-19 was difficult to reasonably calculate, the Group made accounting estimates using certain assumptions concerning the recoverability of deferred tax assets and impairment testing of property, plant and equipment.