Gradual Easing of the Impact of COVID-19 Based on Vaccine Rollout
First written in FY2022-Q1. 4 of 7 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 reportThis filing does not state the accounting estimate assumption that the impact would ease from around August 2021 as vaccines became more widely available. The key accounting estimates have been replaced by the valuation of software.
- FY2023-Q3RestatedAnnual report
「Although it is difficult to accurately predict how the COVID-19 pandemic will spread or when it will subside, the Group has made accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets, on the assumption that the impact on social and economic activity, including requests to refrain from going out and holding events, will gradually ease as vaccines become more widely available.」
The company continues to use, in its accounting estimates, the assumption that although the impact of the pandemic is difficult to predict, it will gradually ease as vaccines become more widely available. - FY2023-Q2RestatedAnnual report
「Although it is difficult to accurately predict how the COVID-19 pandemic will spread or when it will subside, the Group has made accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets, on the assumption that the impact on social and economic activity, including requests to refrain from going out and holding events, will gradually ease as vaccines become more widely available.」
The company continues to use, in its accounting estimates, the assumption that although the impact of the pandemic is difficult to predict, it will gradually ease as vaccines become more widely available. - FY2023-Q1RestatedAnnual report
「Although it is difficult to accurately predict how the COVID-19 pandemic will spread or when it will subside, the Group has made accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets, on the assumption that the impact on social and economic activity, including requests to refrain from going out and holding events, will gradually ease as vaccines become more widely available.」
The company continues to use, in its accounting estimates, the assumption that although the impact of the pandemic is difficult to predict, it will gradually ease as vaccines become more widely available. - FY2022-Q3RestatedAnnual report
「Although it is difficult to accurately predict how the COVID-19 pandemic will spread or when it will subside, the Group has made accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets, on the assumption that the impact on social and economic activity, including requests to refrain from going out and holding events, will gradually ease as vaccines become more widely available.」
The company continues to use, in its accounting estimates, the assumption that although the impact of COVID-19 is difficult to predict, it will gradually ease as vaccines become more widely available. - FY2022-Q2SoftenedAnnual report
「Although it is difficult to accurately predict how the COVID-19 pandemic will spread or when it will subside, the Group has made accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets, on the assumption that the impact on social and economic activity, including requests to refrain from going out and holding events, will gradually ease as vaccines become more widely available.」
The specific timing stated in the previous quarter, “around August 2021,” has been removed, and the wording now states that the impact will ease “gradually” as vaccines become more widely available. - FY2022-Q1First statedAnnual report
「Although it is difficult to accurately predict how COVID-19 will spread or when it will subside, the Company has made accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets, on the assumption that the impact on social and economic activity, including requests to refrain from going out and holding events, will gradually ease around August 2021 as vaccines become more widely available.」
The Company uses the assumption that the impact of COVID-19 will gradually ease around August 2021 as vaccines become more widely available when making accounting estimates for deferred tax assets and impairment of fixed assets.