Reflecting the Impact of COVID-19 in Accounting Estimates
First written in FY2020. 9 of 13 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2024DroppedAnnual report
「In estimating the amount of deferred tax assets to be recognized, the group evaluates their recoverability based on the business plan, taking into account the possibility that future deductible temporary differences can be deducted from estimated future taxable income.」
The current year's significant accounting estimates include the recoverability of deferred tax assets, but no longer refer to the specific assumptions reflecting the impact of COVID-19 that had been disclosed through the previous fiscal year. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no material changes to the accounting estimates related to the impact of COVID-19 described in the note “Significant Accounting Estimates: Recoverability of Deferred Tax Assets” in the securities report for the previous consolidated fiscal year.」
The company states that there were no material changes in its treatment of the impact of COVID-19 in accounting estimates, including the recoverability of deferred tax assets. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no material changes to the accounting estimates related to the impact of COVID-19 described in the note “Significant Accounting Estimates: Recoverability of Deferred Tax Assets” in the securities report for the previous consolidated fiscal year.」
The company states that there were no material changes in its treatment of the impact of COVID-19 in accounting estimates, including the recoverability of deferred tax assets. - FY2024-Q1RestatedAnnual report
「During the cumulative first quarter of the current consolidated fiscal year, there were no material changes to the accounting estimates related to the impact of COVID-19 described in the note “Significant Accounting Estimates: Recoverability of Deferred Tax Assets” in the securities report for the previous consolidated fiscal year.」
The company states that there were no material changes in its treatment of the impact of COVID-19 in accounting estimates, including the recoverability of deferred tax assets. - FY2023MitigatedAnnual report
「In making accounting estimates related to the impact of COVID-19, the company has assumed that the impact of the pandemic on business results from the following consolidated fiscal year onward will be immaterial and has reflected this assumption in its accounting treatment.」
The company has assumed that the impact of COVID-19 on business results from the following consolidated fiscal year onward will be immaterial and has reflected this assumption in accounting estimates. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, there were no material changes to the accounting estimates related to the impact of COVID-19 described in the note “Significant Accounting Estimates: Recoverability of Deferred Tax Assets” in the securities report for the previous consolidated fiscal year.」
The company states that there were no material changes in its treatment of the impact of COVID-19 in accounting estimates, including the recoverability of deferred tax assets. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no material changes to the accounting estimates related to the impact of COVID-19 described in the note “Significant Accounting Estimates: Recoverability of Deferred Tax Assets” in the securities report for the previous consolidated fiscal year.」
The company states that there were no material changes in its treatment of the impact of COVID-19 in accounting estimates, including the recoverability of deferred tax assets. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter of the current consolidated fiscal year, there were no material changes to the accounting estimates related to the impact of COVID-19 described in the note “Significant Accounting Estimates: Recoverability of Deferred Tax Assets” in the securities report for the previous consolidated fiscal year.」
The company states that there were no material changes in its treatment of the impact of COVID-19 in accounting estimates, including the recoverability of deferred tax assets. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no material changes to the accounting estimates related to the impact of COVID-19 described under “Significant Accounting Estimates: Recoverability of Deferred Tax Assets” in the securities report for the previous consolidated fiscal year.」
The company states that there were no material changes in its treatment of the impact of COVID-19 in accounting estimates, including the recoverability of deferred tax assets. - FY2021RestatedAnnual report
「The company revised its assumption to reflect that the adverse impact on business results will continue, albeit gradually diminishing, through the following consolidated fiscal year and will recover gradually from the consolidated fiscal year after that, and has reflected this assumption in its accounting treatment.」
The company has reflected in accounting estimates, including the recoverability of deferred tax assets, the assumption that the adverse impact of the pandemic will continue through the following consolidated fiscal year and that results will then recover gradually. - FY2021-Q2Change in Assumption Regarding the Duration of the Pandemic's ImpactAnnual report
「The company revised its assumption to reflect that the adverse impact on business results will continue, albeit gradually diminishing, through the following consolidated fiscal year and will recover gradually from the consolidated fiscal year after that, and has reflected this assumption in its accounting treatment, including accounting estimates of the recoverability of deferred tax assets.」
The company changed its assumption to reflect that the impact of COVID-19 would last longer than initially expected and has incorporated this assumption into accounting estimates, including the recoverability of deferred tax assets. - FY2021-Q1RestatedAnnual report
「During the cumulative first quarter of the current consolidated fiscal year, there were no material changes to the accounting estimates related to the impact of COVID-19 described in the “Additional Information” section of the securities report for the previous consolidated fiscal year.」
The company states that there were no material changes from the previous fiscal year in its treatment of the impact of COVID-19 in accounting estimates. - FY2020First statedAnnual report
「The group has reflected in its accounting treatment the assumption that the impact of COVID-19 will continue for a certain period into the following consolidated fiscal year, including in accounting estimates such as the recoverability of deferred tax assets.」
The group has reflected in accounting estimates, including the recoverability of deferred tax assets, the assumption that the impact of COVID-19 will continue into the following consolidated fiscal year.