Accounting Estimates Incorporating the Impact of COVID-19
First written in FY2021-Q1. 4 of 7 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
8 other companies' latest entry also says "Reframed".
- FY2022ReframedAnnual report
「In addition, based on information available when preparing the consolidated financial statements, the company has made accounting estimates, including the valuation of software related to support services for digital transformation for local governments and the valuation of investment securities, including unlisted shares, on the assumption that the effects of the spread of the COVID-19 pandemic will continue for at least a certain period, followed by a gradual recovery.」
While maintaining its assumptions regarding the effects of the pandemic, the company specifically identifies software for local-government digital transformation and unlisted investment securities as items subject to accounting estimates. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including those concerning the future spread of the COVID-19 pandemic and when it will end, described in the "Additional Information (Accounting Estimates Related to the Spread of the COVID-19 Pandemic)" section of the securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes to the accounting estimate assumptions, including those concerning the spread of the COVID-19 pandemic and when it will end. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including those concerning the future spread of the COVID-19 pandemic and when it will end, described in the "Additional Information (Accounting Estimates Related to the Spread of the COVID-19 Pandemic)" section of the securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes to the accounting estimate assumptions, including those concerning the spread of the COVID-19 pandemic and when it will end. - FY2021SoftenedAnnual report
「The company has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that the effects of the spread of the COVID-19 pandemic will continue for at least a certain period, followed by a gradual recovery.」
The company has changed from the previously stated assumption that the effects would continue through the fiscal year ending February 2021 to a more general, open-ended assumption that the effects would continue for a certain period, followed by a gradual recovery. - FY2021-Q3RestatedAnnual report
「Accordingly, although the company expects a recovery trend from the following fiscal year onward, it has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that the effects will continue through the fiscal year ending February 2021.」
The company continues to estimate the recoverability of deferred tax assets and other items based on the assumption that the effects of the COVID-19 pandemic will continue through the fiscal year ending February 2021. - FY2021-Q2RestatedAnnual report
「Accordingly, although the company expects a recovery trend from the following fiscal year onward, it has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that the effects will continue through the fiscal year ending February 2021.」
The company continues to estimate the recoverability of deferred tax assets and other items based on the assumption that the effects of the COVID-19 pandemic will continue through the fiscal year ending February 2021. - FY2021-Q1First statedAnnual report
「Accordingly, although the company expects a recovery trend from the following fiscal year onward, it has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that the effects will continue through the fiscal year ending February 2021.」
In light of the uncertainty surrounding when the COVID-19 pandemic will end and its impact on economic activity, the company has estimated the recoverability of deferred tax assets and other items on the assumption that the effects will continue through the fiscal year ending February 2021.