Accounting Estimate Uncertainty Related to COVID-19
First written in FY2020. 10 of 12 entries say "Restated". Latest entry: FY2024-Q1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2024-Q1RestatedAnnual report
「During the cumulative first quarter of the current consolidated fiscal year, there was no new occurrence of business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous consolidated fiscal year.」
The company concluded that there were no newly arising or material changes in accounting estimate uncertainty related to COVID-19. - FY2023ReframedAnnual report
「If ARR at the end of each consolidated fiscal year, a key assumption, falls below the original plan due to changes in economic conditions or the business environment, the estimate of taxable income may fluctuate.」
The explanation of the risk to the recoverability of deferred tax assets if ARR falls below plan was restructured around accounting estimate uncertainty, particularly regarding when COVID-19 will subside. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there was no new occurrence of business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous consolidated fiscal year.」
The company concluded that there were no newly arising or material changes in accounting estimate uncertainty related to COVID-19. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter of the current consolidated fiscal year, there was no new occurrence of business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous consolidated fiscal year.」
The company concluded that there were no newly arising or material changes in accounting estimate uncertainty related to COVID-19. - FY2022RestatedAnnual report
「In preparing the future business plan, we assume that the impact of COVID-19 will continue for a certain period.」
The accounting estimates continued to use the number of licenses incorporating the impact of COVID-19 as a key assumption in the future business plan. - FY2022-Q3RestatedAnnual report
「During the first 3 quarters of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous consolidated fiscal year.」
The company concluded that there were no newly arising or material changes in accounting estimate uncertainty related to COVID-19. - FY2022-Q1RestatedAnnual report
「During the cumulative first quarter of the current consolidated fiscal year, there was no new occurrence of business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous consolidated fiscal year.」
The company concluded that there were no newly arising or material changes in accounting estimate uncertainty related to COVID-19. - FY2021RestatedAnnual report
「The key assumption in the future business plan underlying the estimate of taxable income is the number of licenses at the end of each consolidated fiscal year. In preparing the future business plan, we assume that the impact of COVID-19 will continue for a certain period.」
The accounting estimates continued to use the number of licenses incorporating the impact of COVID-19 as a key assumption in the future business plan. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning accounting estimates related to the spread of coronavirus disease in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」
Reconfirmed that there had been no material changes to the assumptions underlying accounting estimates concerning when the coronavirus pandemic would end and other factors. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning accounting estimates related to the spread of coronavirus disease in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」
Reconfirmed that there had been no material changes to the assumptions underlying accounting estimates concerning when the coronavirus pandemic would end and other factors. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning accounting estimates related to the spread of coronavirus disease in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」
Reconfirmed that there had been no material changes to the assumptions underlying accounting estimates concerning when the coronavirus pandemic would end and other factors. - FY2020First statedAnnual report
「These estimates are based on information and other data available at present and involve a high degree of uncertainty. If the impact changes depending on when the coronavirus pandemic ends or as other circumstances develop, this could affect the above estimates and potentially affect the financial position and operating results from the following fiscal year onward.」
Newly stated that accounting estimates, including the recoverability of deferred tax assets, may change depending on when the coronavirus pandemic ends and other factors, potentially affecting the financial position and operating results from the following fiscal year onward.