Reflecting Demand Recovery Assumptions in Deferred Tax Asset Recoverability and Fixed Asset Impairment Estimates
First written in FY2021-Q2. 9 of 10 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the accounting estimates concerning the impact of the spread of COVID-19, as described under Additional Information in the previous fiscal year's securities report.」
It is reconfirmed that there have been no material changes from the previous consolidated fiscal year in the accounting estimates concerning the impact of the infectious disease. - FY2023-Q2RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the accounting estimates concerning the impact of the spread of COVID-19, as described under Additional Information in the previous fiscal year's securities report.」
It is reconfirmed that there have been no material changes from the previous consolidated fiscal year in the accounting estimates concerning the impact of the spread of the infectious disease. - FY2023-Q1RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the accounting estimates concerning the impact of the spread of COVID-19, as described under Additional Information in the previous fiscal year's securities report.」
It is stated that there have been no material changes from the previous fiscal year in the accounting estimates concerning the impact of the infectious disease. - FY2022RestatedAnnual report
「Although the Company expects to remain affected for the time being by requests to refrain from going out and other factors, it assumes that demand will gradually recover and has incorporated this assumption into its assessment of the recoverability of deferred tax assets and the accounting estimates used in applying impairment accounting to fixed assets.」
The assumption of a gradual recovery in demand continues to be reflected in estimates of the recoverability of deferred tax assets and impairment of fixed assets. - FY2022-Q3RestatedAnnual report
「Although the Company expects to remain affected for the time being by requests to refrain from going out and other factors, it assumes that demand will gradually recover and has incorporated this assumption into its assessment of the recoverability of deferred tax assets and the accounting estimates used in applying impairment accounting to fixed assets.」
The assumption that demand will gradually recover continues to be reflected in the assessment of the recoverability of deferred tax assets and the accounting estimates related to impairment accounting for fixed assets. - FY2022-Q2RestatedAnnual report
「The Group temporarily closed some stores from 25 April 2021 due to the resurgence of COVID-19 infections, but resumed operations at all stores by 1 June of the same year. Although the Group expects to remain affected for the time being by requests to refrain from going out and other factors, it assumes that demand will gradually recover and has incorporated this assumption into its assessment of the recoverability of deferred tax assets and the accounting estimates used in applying impairment accounting to fixed assets.」
The assumption that demand will gradually recover continues to be reflected in the assessment of the recoverability of deferred tax assets and the accounting estimates related to impairment accounting for fixed assets. - FY2022-Q1RestatedAnnual report
「The Group temporarily closed some stores from 25 April 2021 due to the resurgence of COVID-19 infections, but resumed operations at all stores by 1 June of the same year. Although the Group expects to remain affected for the time being by requests to refrain from going out and other factors, it assumes that demand will gradually recover and has incorporated this assumption into its assessment of the recoverability of deferred tax assets and the accounting estimates used in applying impairment accounting to fixed assets.」
The temporary closure of some stores, the resumption of operations at all stores and the assumption that demand will gradually recover continue to be reflected in estimates for deferred tax assets and impairment of fixed assets. - FY2021RestatedAnnual report
「Some stores are expected to close temporarily or operate for shorter hours for the time being, and the Company expects to remain affected by requests to refrain from going out and other factors. However, it assumes that demand will gradually recover from the following consolidated fiscal year onward and has incorporated this assumption into its assessment of the recoverability of deferred tax assets and the accounting estimates used in applying impairment accounting to fixed assets.」
The assumptions of temporary closures and reduced operating hours at some stores and a gradual recovery in demand continue to be reflected in estimates for deferred tax assets and impairment of fixed assets. - FY2021-Q3RestatedAnnual report
「Although the Company expects to remain affected for the time being by requests to refrain from going out and other factors, it assumes that demand will gradually recover and has incorporated this assumption into its assessment of the recoverability of deferred tax assets and the accounting estimates used in applying impairment accounting to fixed assets.」
The incorporation of the assumption that demand will gradually recover into the assessment of the recoverability of deferred tax assets and the accounting estimates related to impairment accounting for fixed assets is reported again. - FY2021-Q2First statedAnnual report
「Although the Company expects to remain affected for the time being by requests to refrain from going out and other factors, it assumes that demand will gradually recover and has incorporated this assumption into its assessment of the recoverability of deferred tax assets and the accounting estimates used in applying impairment accounting to fixed assets.」
The assumption that demand will gradually recover has been incorporated into the assessment of the recoverability of deferred tax assets and the accounting estimates related to impairment accounting for fixed assets.