Accounting Estimates Based on the Assumption That the Impact of COVID-19 Will Continue
First written in FY2020-Q3. 6 of 8 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2023DroppedAnnual report
「(Additional Information) There are no applicable matters.」
The additional information for the fiscal year no longer contains a specific description of the accounting estimates based on assumptions about COVID-19 that had been disclosed through the previous fiscal year. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the future spread of COVID-19 and the timing of its subsidence, described in the previous fiscal year's annual securities report under (Additional Information) (Accounting Estimates Related to the Impact of COVID-19).」
Stated that there have been no material changes to the assumptions underlying accounting estimates concerning the spread of COVID-19 and the timing of its end. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the future spread of COVID-19 and the timing of its subsidence, described in the previous fiscal year's annual securities report under (Additional Information) (Accounting Estimates Related to the Impact of COVID-19).」
Stated that there have been no material changes to the assumptions underlying accounting estimates concerning the spread of COVID-19 and the timing of its end. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the future spread of COVID-19 and the timing of its subsidence, described in the previous fiscal year's annual securities report under (Additional Information) (Accounting Estimates Related to the Impact of COVID-19).」
Stated that there have been no material changes to the assumptions underlying accounting estimates concerning the spread of COVID-19 and the timing of its end. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the future spread of COVID-19 and the timing of its subsidence, described in the previous fiscal year's annual securities report under (Additional Information) (Accounting Estimates Related to the Impact of COVID-19).」
Stated that there have been no material changes to the assumptions underlying accounting estimates concerning the spread of COVID-19 and the timing of its end. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the future spread of COVID-19 and the timing of its subsidence, described in the previous fiscal year's annual securities report under (Additional Information) (Accounting Estimates Related to the Impact of COVID-19).」
The company states that there have been no material changes in the assumptions underlying accounting estimates, including those concerning the spread of COVID-19 and the timing of its containment. - FY2021-Q2RestatedAnnual report
「There have been no significant changes to the assumptions, including those concerning the future spread and timing of containment of COVID-19, described in the notes to the previous fiscal year's securities report under Additional Information (Accounting Estimates Related to the Impact of the Spread of COVID-19).」
The company states that there have been no material changes in the assumptions underlying accounting estimates, including those concerning the spread of the infection and the timing of its containment. - FY2020-Q3First statedAnnual report
「The company has made accounting estimates, including impairment accounting for fixed assets and 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 September 2021. Based on the results, it determined that the impact was not material as of the reporting date. However, because estimates regarding the spread of COVID-19 and the timing of its containment are highly uncertain, actual results may differ from these estimates.」
The company estimates impairment losses on fixed assets and the recoverability of deferred tax assets on the assumption that the impact of the infection will continue for a certain period during the fiscal year ending September 2021. While it determines that there is no material impact as of the reporting date, it explicitly notes the uncertainty of these estimates.