Impact of COVID-19 on Accounting Estimates
First written in FY2023-Q3. 2 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
12 other companies' latest entry also says "Dropped".
- FY2025DroppedAnnual report
「In addition to our group's real estate sales and real estate leasing businesses, 株式会社エリッツ operates a multi-location leasing brokerage business. Accordingly, among the accounting estimates and assumptions used in preparing the consolidated financial statements, the significant items are the valuation of real estate held for sale and impairment of fixed assets.」
References to the impact of COVID-19 in significant accounting estimates have disappeared, while the valuation of real estate held for sale and impairment of fixed assets are identified as the main items. - FY2024-Q1RestatedAnnual report
「The impact of COVID-19 has not been factored into significant accounting estimates for the first quarter of the current consolidated cumulative period.」
The company continues to treat the impact of COVID-19 as not factored into significant accounting estimates for the quarter. - FY2023RestatedAnnual report
「If COVID-19 were to spread again, it could affect our group's financial position and operating results. However, because there are many uncertainties, its impact has not been factored into accounting estimates for the current consolidated fiscal year.」
Although a renewed spread of the infection is described as uncertain, its impact has not been factored into accounting estimates for the current fiscal year. - FY2023-Q3First statedAnnual report
「Although there remains considerable uncertainty regarding when COVID-19 will end, the impact of the infection has not been factored into significant accounting estimates for the first three quarters of the current consolidated fiscal year, given the spread of vaccines, progress in developing therapeutic drugs, improvements in the healthcare system and the increasingly settled public response.」
Although the timing of the end of the infection remains uncertain, the disclosure states that its impact has not been factored into significant accounting estimates for the quarter.