Accounting Estimates Based on Assumptions Regarding When the COVID-19 Pandemic Will Subside
First written in FY2020-Q3. 8 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 reportRegarding the accounting estimates based on assumptions concerning when the pandemic would subside, as described in previous filings, no explicit statement could be identified in this filing.
- FY2023-Q3RestatedAnnual report
「There have been no material changes in the assumptions concerning the impact of the spread of COVID-19 described in the notes to the securities report for the previous consolidated fiscal year.」
The filing reconfirms that there have been no material changes in the assumptions underlying the accounting estimates concerning the impact of COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no material changes in the assumptions concerning the impact of the spread of COVID-19 described in the notes to the securities report for the previous consolidated fiscal year.」
The filing reconfirms that there have been no material changes in the assumptions underlying the accounting estimates concerning the impact of COVID-19. - FY2022RestatedAnnual report
「Although it remains difficult to accurately predict when the impact of COVID-19 will subside, we currently believe that its impact on accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, will be limited.」
The filing reconfirms that, although the timing of the end of the pandemic is difficult to predict, its impact on impairment of fixed assets and the recoverability of deferred tax assets is expected to be limited. - FY2022-Q2RestatedAnnual report
「There have been no material changes in the assumptions concerning the impact of the spread of COVID-19 described in the notes to the securities report for the previous consolidated fiscal year.」
The filing reconfirms that there have been no material changes in the assumptions underlying the accounting estimates concerning the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes in the assumptions concerning the impact of the spread of COVID-19 described in the notes to the securities report for the previous consolidated fiscal year.」
The filing reconfirms that there have been no material changes in the assumptions underlying the accounting estimates concerning the impact of COVID-19. - FY2021-Q3RestatedAnnual report
「There have been no material changes in the assumptions concerning the impact of the spread of COVID-19 described in the notes to the securities report for the previous consolidated fiscal year.」
The filing states that there have been no material changes in the assumptions underlying the accounting estimates concerning the impact of COVID-19. - FY2021-Q2RestatedAnnual report
「There have been no material changes in the assumptions concerning the impact of the spread of COVID-19 described in the notes to the securities report for the previous consolidated fiscal year.」
The filing states that there have been no material changes in the assumptions underlying the accounting estimates concerning the impact of COVID-19 from the previous consolidated fiscal year. - FY2021-Q1RestatedAnnual report
「There have been no material changes in the assumptions concerning the impact of the spread of COVID-19 described in the notes to the securities report for the previous consolidated fiscal year.」
The filing states that there have been no material changes in the assumptions underlying the accounting estimates concerning the impact of COVID-19 from the previous consolidated fiscal year. - FY2020SoftenedAnnual report
「Although it remains difficult to accurately predict when the impact of COVID-19 will subside, we currently believe that its impact on accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, will be limited.」
The specific assumption stated in the previous filing that the pandemic would subside by the end of March 2021 was removed, and the difficulty of predicting when it will subside was explicitly stated. The assessment that its impact on accounting estimates will be limited remains unchanged. - FY2020-Q3First statedAnnual report
「We assume that the impact of COVID-19 will subside by the end of March 2021 and believe that its impact on accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, will be limited. If the timing of the end of the pandemic or its impact on the economic environment changes, the Group's financial position and operating results may be affected.」
The filing states that, based on the assumption that COVID-19 would subside by the end of March 2021, the impact on impairment of fixed assets and the recoverability of deferred tax assets was estimated to be limited, and that changes in the assumption could affect the financial position and operating results.