Accounting Estimates Based on the Assumption That COVID-19 Will Continue
First written in FY2021-Q1. 9 of 11 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
- FY2024DroppedAnnual report
「Significant accounting estimates: None applicable.」
The accounting estimate based on the assumption that COVID-19 would continue, which had been disclosed through the previous fiscal year, was no longer included in this filing. - FY2024-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
No material changes were reported in the accounting estimates and their underlying assumptions from the previous fiscal year. - FY2024-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
No material changes were reported in the accounting estimates and assumptions, including those based on the assumption that COVID-19 would continue. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
No material changes were reported in the accounting estimates and assumptions, including those based on the assumption that COVID-19 would continue. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
No material changes were reported from the previous fiscal year in the accounting estimates and assumptions, including those based on the assumption that COVID-19 would continue. - FY2022-Q3RestatedAnnual report
「However, because COVID-19 is an event with a broad impact on the economy and corporate activities, and because it is difficult to predict how it will spread or when it will subside, the Company is making accounting estimates, including the recoverability of deferred tax assets, on the assumption, based on available external information and other sources, that the impact will continue for a certain period.」
The Company continues its policy of estimating the recoverability of deferred tax assets and other items based on the assumption that the impact of COVID-19 will continue for a certain period. - FY2022-Q2RestatedAnnual report
「However, because COVID-19 is an event with a broad impact on the economy and corporate activities, and because it is difficult to predict how it will spread or when it will subside, the Company is making accounting estimates, including the recoverability of deferred tax assets, on the assumption, based on available external information and other sources, that the impact will continue for a certain period.」
The Company continues its policy of estimating the recoverability of deferred tax assets and other items based on the assumption that the impact of COVID-19 will continue for a certain period. - FY2022-Q1RestatedAnnual report
「However, because COVID-19 is an event with a broad impact on the economy and corporate activities, and because it is difficult to predict how it will spread or when it will subside, the Company is making accounting estimates, including the recoverability of deferred tax assets, on the assumption, based on available external information and other sources, that the impact will continue for a certain period.」
The Company continues its policy of estimating the recoverability of deferred tax assets and other items based on the assumption that the impact of COVID-19 will continue for a certain period. - FY2021-Q3RestatedAnnual report
「However, because COVID-19 is an event with a broad impact on the economy and corporate activities, and because it is difficult to predict how it will spread or when it will subside, the Company is making accounting estimates, including the recoverability of deferred tax assets, on the assumption, based on available external information and other sources, that the impact will continue for a certain period.」
The Company continues its policy of estimating the recoverability of deferred tax assets and other items based on the assumption that the impact of COVID-19 will continue for a certain period. - FY2021-Q2RestatedAnnual report
「However, because COVID-19 is an event with a broad impact on the economy and corporate activities, and because it is difficult to predict how it will spread or when it will subside, the Company is making accounting estimates, including the recoverability of deferred tax assets, on the assumption, based on available external information and other sources, that the impact will continue for a certain period during the fiscal year ending March 2021.」
The Company continues to estimate the recoverability of deferred tax assets and other items based on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending March 2021. - FY2021-Q1First statedAnnual report
「However, because COVID-19 is an event with a broad impact on the economy and corporate activities, and because it is difficult to predict how it will spread or when it will subside, the Company is making accounting estimates, including the recoverability of deferred tax assets, on the assumption, based on available external information and other sources, that the impact will continue for a certain period during the fiscal year ending March 2021.」
The filing stated for the first time that the Company was making accounting estimates, including the recoverability of deferred tax assets, on the assumption that the impact of COVID-19 would continue for a certain period during the fiscal year ending March 2021.