Accounting Estimates Based on Assumptions Regarding COVID-19
First written in FY2021-Q2. 1 of 3 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
2 other companies' latest entry also says "Other".
- FY2021No material accounting impactAnnual report
「Our group currently believes that COVID-19 has no material impact on accounting estimates.」
While estimating the recoverability of deferred tax assets and impairment of fixed assets based on assumptions regarding the pandemic, the company currently believes that there is no material impact on accounting estimates. - FY2021-Q3RestatedAnnual report
「Regarding the impact of the COVID-19 pandemic, which continues to spread worldwide, our group has made accounting estimates, including the recoverability of deferred tax assets and impairment of fixed assets, on the assumption that the pandemic will not lead to large-scale restrictions on socioeconomic activity, while the economic recovery will remain gradual.」
The company continues to estimate the recoverability of deferred tax assets and impairment of fixed assets based on assumptions regarding COVID-19 and a gradual economic recovery. - FY2021-Q2First statedAnnual report
「Our group has made accounting estimates, including the recoverability of deferred tax assets and impairment of fixed assets, on the assumption that, despite concerns over the spread of COVID-19, economic activity will not stop because social restrictions such as the issuance of another state of emergency will not be imposed, while the economic recovery will remain gradual.」
The company uses assumptions regarding the spread of COVID-19 and the economic recovery in accounting estimates, including the recoverability of deferred tax assets and impairment of fixed assets.