Accounting Estimates in Light of the Impact of COVID-19
First written in FY2021-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 2 of 9 companies on the "Worse" side.
66 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There were no material changes from the assumptions described in the securities report for the previous fiscal year regarding the impact of COVID-19 and the Russia-Ukraine situation used in accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets.」
The company stated that there had been no material changes in the assumptions used for accounting estimates in light of COVID-19 and the Russia-Ukraine situation. - FY2023-Q2RestatedAnnual report
「During the second quarter of the current fiscal year, there were no material changes from the assumptions described in the securities report for the previous fiscal year regarding the impact of COVID-19 and the Russia-Ukraine situation used in accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets.」
The company stated that there had been no material changes in the assumptions used for accounting estimates concerning the impact of COVID-19 and the Russia-Ukraine situation. - FY2023-Q1ReframedAnnual report
「There were no material changes from the assumptions described in the securities report for the previous fiscal year regarding the impact of COVID-19 and the Russia-Ukraine situation used in accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets.」
In addition to the existing assumption concerning COVID-19, the company disclosed that the impact of the Russia-Ukraine situation had been included in its assumptions for accounting estimates. - FY2022-Q1RestatedAnnual report
「During the first quarter of the current fiscal year, there were no material changes from the assumptions described in the securities report for the previous fiscal year regarding the impact of the spread of COVID-19 used in accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets.」
The company stated that there had been no material changes from the previous fiscal year in the assumptions used for accounting estimates in light of the impact of COVID-19. - FY2021-Q2RestatedAnnual report
「During the second quarter of the current fiscal year, there were no material changes from the assumptions described in the securities report for the previous fiscal year regarding the impact of the spread of COVID-19 used in accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets.」
The company states that there have been no significant changes from the previous fiscal year to the assumptions used in accounting estimates concerning the effects of the COVID-19 pandemic. - FY2021-Q1First statedAnnual report
「During the first quarter of the current fiscal year, there were no material changes from the assumptions described in the securities report for the previous fiscal year regarding the impact of the spread of COVID-19 used in accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets.」
The company disclosed that there had been no material changes from the previous fiscal year in the assumptions used for accounting estimates regarding the impact of COVID-19.