Accounting Estimates Based on Assumptions Regarding COVID-19
First written in FY2020. 10 of 11 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2023-Q3RestatedAnnual report
「The company assumes that the uncertain outlook regarding the economic impact of COVID-19 will continue for some time, and that there have been no material changes from the accounting estimates disclosed in the securities report for the previous fiscal year.」
The company assumes that the uncertainty surrounding the economic impact of the infectious disease will continue and states that there have been no material changes from the accounting estimates for the previous fiscal year. - FY2023-Q2RestatedAnnual report
「The company assumes that the uncertain outlook regarding the economic impact of COVID-19 will continue for some time, and that there have been no material changes from the accounting estimates disclosed in the securities report for the previous fiscal year.」
The company assumes that the uncertainty surrounding the economic impact of the infectious disease will continue and states that there have been no material changes from the accounting estimates for the previous fiscal year. - FY2023-Q1RestatedAnnual report
「The company assumes that the uncertain outlook regarding the economic impact of COVID-19 will continue for some time, and that there have been no material changes from the accounting estimates disclosed in the securities report for the previous fiscal year.」
The company assumes that the uncertainty surrounding the economic impact of the infectious disease will continue and states that there have been no material changes from the accounting estimates for the previous fiscal year. - FY2022RestatedAnnual report
「In making accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, for the current consolidated fiscal year, the company considers the impact of the spread of COVID-19 to be immaterial. The company assumes that the uncertain outlook will continue for some time, and that losses may arise in the future if the impact of the infectious disease is prolonged.」
Although the impact of the infectious disease on accounting estimates is considered immaterial, the company continues to disclose the uncertain outlook and the possibility of losses if the impact is prolonged. - FY2022-Q3RestatedAnnual report
「The company assumes that the uncertain outlook regarding the economic impact of COVID-19 will continue for some time, and that there have been no material changes from the accounting estimates disclosed in the securities report for the previous fiscal year.」
The company assumes that the uncertainty surrounding the economic impact of the infectious disease will continue and states that there have been no material changes from the accounting estimates for the previous fiscal year. - FY2022-Q2RestatedAnnual report
「The company assumes that the uncertain outlook regarding the economic impact of COVID-19 will continue for some time, and that there have been no material changes from the accounting estimates disclosed in the securities report for the previous fiscal year.」
The company assumes that the uncertainty surrounding the economic impact of the infectious disease will continue and states that there have been no material changes from the accounting estimates for the previous fiscal year. - FY2022-Q1RestatedAnnual report
「The company assumes that the uncertain outlook regarding the economic impact of COVID-19 will continue for some time, and that there have been no material changes from the accounting estimates disclosed in the securities report for the previous fiscal year.」
The company assumes that the uncertainty surrounding the economic impact of the infectious disease will continue and states that there have been no material changes from the accounting estimates for the previous fiscal year. - FY2021-Q3RestatedAnnual report
「Although the timing of the spread and containment of COVID-19 remains uncertain, the company has made accounting estimates, including the recoverability of deferred tax assets, based on a scenario in which the performance of overseas subsidiaries and affiliates, particularly those in the United States, will not fully recover until 2021 or later. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year. However, the impact of the spread and containment of COVID-19 involves many uncertain factors and may affect the financial position, operating results and cash flows of the company's group during the current consolidated fiscal year.」
Although the timing of the containment of the infectious disease remains uncertain, the company continues to use a scenario in which overseas subsidiaries and affiliates will not fully recover until 2021 or later, along with the related accounting estimates. There have been no material changes from the assumptions at the end of the previous fiscal year, but the company continues to disclose the uncertainty of the impact. - FY2021-Q2RestatedAnnual report
「Although the timing of the spread and containment of COVID-19 remains uncertain, the company has made accounting estimates, including the recoverability of deferred tax assets, based on a scenario in which the performance of overseas subsidiaries and affiliates, particularly those in the United States, will not fully recover until 2021 or later. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」
Although the timing of the containment of the infectious disease remains uncertain, the company continues to use a scenario in which overseas subsidiaries and affiliates will not fully recover until 2021 or later, along with the related accounting estimates, with no material changes from the end of the previous fiscal year. - FY2021-Q1RestatedAnnual report
「Although the timing of the spread and containment of COVID-19 remains uncertain, the company has made accounting estimates, including the recoverability of deferred tax assets, based on a scenario in which the performance of overseas subsidiaries and affiliates, particularly those in the United States, will not fully recover until 2021 or later. There have been no material changes from the assumptions as of the end of the previous consolidated fiscal year.」
Although the timing of the containment of COVID-19 remains uncertain, the company continues to use a scenario in which overseas subsidiaries and affiliates will not fully recover until 2021 or later, along with the related accounting estimates, with no material changes from the end of the previous fiscal year. - FY2020First statedAnnual report
「The company assumes that the spread of COVID-19 will subside approximately six months after the fiscal year-end and that the economy will then gradually recover. The company considers the economic downturn in its principal refractories-related business to be severe and has made accounting estimates, including the recoverability of deferred tax assets, based on a scenario in which the performance of overseas subsidiaries and affiliates, particularly those in the United States, will not fully recover until 2021 or later.」
The company has made accounting estimates, including the recoverability of deferred tax assets, based on scenarios for when the infectious disease will subside and when overseas subsidiaries and affiliates will recover.