Accounting Estimates Based on Assumptions Regarding COVID-19
First written in FY2020-Q2. 6 of 8 entries say "Restated". Latest entry: FY2023-Q1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2023-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates and assumptions related to the spread of COVID-19 described in the additional information section of the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes to the accounting estimates and assumptions based on the assumption of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates related to the spread of COVID-19 described in the additional information section of the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes to the accounting estimates based on the assumption of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates related to the spread of COVID-19 described in the additional information section of the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes to the accounting estimates based on the assumption of COVID-19. - FY2021MitigatedAnnual report
「As of the date of preparation of the consolidated financial statements, the company determined that the impact of COVID-19 on the group would not significantly affect the accounting estimates at the end of the current consolidated fiscal year, and made accounting estimates including impairment of property, plant and equipment and the recoverability of deferred tax assets.」
Although the impact of the pandemic remains, the company determined that it would not significantly affect the accounting estimates at the end of the current fiscal year. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions underlying the accounting estimates concerning the impact of the spread of COVID-19 described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes to the accounting estimates based on the assumption of COVID-19. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions underlying the accounting estimates concerning the impact of the spread of COVID-19 described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes to the accounting estimates for impairment of property, plant and equipment, deferred tax assets and other items based on the assumption of COVID-19. - FY2020-Q3RestatedAnnual report
「Based on the assumption that recovery to pre-pandemic levels would take until the end of the year, the company continues to estimate impairment of property, plant and equipment and the recoverability of deferred tax assets.」
The company continues to estimate impairment of property, plant and equipment and the recoverability of deferred tax assets based on the assumption that recovery to pre-pandemic levels would take until the end of the year. - FY2020-Q2First statedAnnual report
「In these circumstances, based on the assumption that it would take until the end of the year for conditions to recover to pre-pandemic levels, the company made accounting estimates, including impairment of property, plant and equipment and the recoverability of deferred tax assets.」
The company first disclosed its policy of estimating impairment of property, plant and equipment and the recoverability of deferred tax assets based on the assumption that recovery to pre-pandemic levels would take until the end of the year.