Accounting assumptions reflecting the impact of COVID-19
First written in FY2020. 4 of 8 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 3 of 9 companies on the "Worse" side.
- FY2022Assumption of a return to normal operationsAnnual report
「We assume that we have already emerged from the impact of the spread of COVID-19 and that operations have almost returned to normal.」
The accounting assumption concerning the impact of COVID-19 is that operations have almost returned to normal. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described under "Significant Accounting Estimates" in the securities report for the previous fiscal year.」
We have reconfirmed that there have been no material changes to the accounting assumptions concerning the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described under "Significant Accounting Estimates" in the securities report for the previous fiscal year.」
We have reconfirmed that there have been no material changes to the accounting assumptions concerning the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described under "Significant Accounting Estimates" in the securities report for the previous fiscal year.」
We have reconfirmed that there have been no material changes to the accounting assumptions concerning the impact of COVID-19. - FY2021-Q3Update to accounting assumptions and return to normal operationsAnnual report
「We have prepared our accounting estimates based on the assumption that the impact of the spread of COVID-19 on our business had almost returned to normal operations as of the end of the third quarter.」
The accounting assumption has been updated from the previous assumption that the impact would continue into the second half of the fiscal year after reaching a low point in August 2020 to one that operations had almost returned to normal as of the end of the third quarter. - FY2021-Q2Updated accounting assumptionsAnnual report
「We have prepared our accounting estimates based on the assumption that the impact of the spread of COVID-19 on our business would gradually recover from a low point in August 2020, but would continue into the second half of the fiscal year.」
The assumption has been updated from the previous fiscal year’s assumption that the impact would continue through autumn 2020 to one that it would gradually recover from a low point in August 2020, while continuing to affect the second half of the fiscal year. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including those concerning the future spread and containment of COVID-19, described in the “Impact of COVID-19 on Accounting Estimates” section under “Additional Information” in the securities report for the previous fiscal year.」
We have reconfirmed that there have been no material changes to the accounting assumptions concerning the spread and containment of COVID-19. - FY2020First statedAnnual report
「We have prepared our accounting estimates based on the assumption that the impact of the spread of COVID-19 on our business would continue through autumn 2020.」
We have prepared accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, based on the assumption that the impact of the pandemic on our business would continue through autumn 2020.