Uncertainty in Accounting Estimates Related to COVID-19
First written in FY2020-Q3. 10 of 14 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 3 of 9 companies on the "Worse" side.
22 other companies' latest entry also says "Dropped".
- FY2023DroppedAnnual report
「Additional information No applicable items.」
The additional information on accounting estimates based on the effects of COVID-19, which had been included through the previous fiscal year, is no longer included in the Annual Securities Report for the current fiscal year. - FY2023-Q3RestatedAnnual report
「Regarding accounting estimates associated with the spread of COVID-19, there have been no material changes to the assumptions described in the additional information in the Annual Securities Report for the previous consolidated fiscal year.」
States that there have been no material changes since the previous consolidated fiscal year to the assumptions underlying accounting estimates related to the effects of COVID-19. - FY2023-Q2RestatedAnnual report
「Regarding accounting estimates associated with the spread of COVID-19, there have been no material changes to the assumptions described in the additional information in the Annual Securities Report for the previous consolidated fiscal year.」
States that there have been no material changes since the previous consolidated fiscal year to the assumptions underlying accounting estimates related to the effects of COVID-19. - FY2023-Q1RestatedAnnual report
「Regarding accounting estimates associated with the spread of COVID-19, there have been no material changes to the assumptions described in the additional information in the Annual Securities Report for the previous consolidated fiscal year.」
States that there have been no material changes since the previous consolidated fiscal year to the assumptions underlying accounting estimates related to the effects of COVID-19. - FY2022ReframedAnnual report
「The Company Group makes accounting estimates, including tax-effect accounting and impairment accounting for fixed assets, on the assumption that the effects of COVID-19 will continue for a certain period from the fiscal year ending September 2023 onward.」
The assumptions have been updated to reflect that the effects of the pandemic will continue for a certain period from the fiscal year ending September 2023 onward, and accounting estimates, including tax-effect accounting and impairment, have been made accordingly. - FY2022-Q3RestatedAnnual report
「Regarding accounting estimates associated with the spread of COVID-19, there have been no material changes to the assumptions described in the additional information in the Annual Securities Report for the previous consolidated fiscal year.」
States that there have been no material changes since the previous consolidated fiscal year to the assumptions underlying accounting estimates related to the effects of COVID-19. - FY2022-Q2RestatedAnnual report
「Regarding accounting estimates associated with the spread of COVID-19, there have been no material changes to the assumptions described in the additional information in the Annual Securities Report for the previous consolidated fiscal year.」
States that there have been no material changes since the previous consolidated fiscal year to the assumptions underlying accounting estimates related to the effects of COVID-19. - FY2022-Q1RestatedAnnual report
「Regarding accounting estimates associated with the spread of COVID-19, there have been no material changes to the assumptions described in the additional information in the Annual Securities Report for the previous consolidated fiscal year.」
States that there have been no material changes since the previous consolidated fiscal year to the assumptions underlying accounting estimates related to the effects of COVID-19. - FY2021ReframedAnnual report
「The Company Group makes accounting estimates, including tax-effect accounting and impairment accounting for fixed assets, based on information available as of the end of the current consolidated fiscal year and on the assumption that the effects of COVID-19 will continue for a certain period from the fiscal year ending September 2022 onward.」
The assumptions have been updated to reflect that the effects of COVID-19 will continue for a certain period from the fiscal year ending September 2022 onward, and accounting estimates, including tax-effect accounting and impairment, have been made accordingly. - FY2021-Q3RestatedAnnual report
「Regarding accounting estimates associated with the spread of COVID-19, there have been no material changes to the assumptions described in the additional information in the Annual Securities Report for the previous consolidated fiscal year.」
States that there have been no material changes since the previous consolidated fiscal year to the assumptions underlying accounting estimates related to the effects of COVID-19. - FY2021-Q2RestatedAnnual report
「Regarding accounting estimates associated with the spread of COVID-19, there have been no material changes to the assumptions described in the additional information in the Annual Securities Report for the previous consolidated fiscal year.」
States that there have been no material changes since the previous consolidated fiscal year to the assumptions underlying accounting estimates related to the effects of COVID-19. - FY2021-Q1RestatedAnnual report
「Regarding accounting estimates associated with the spread of COVID-19, there have been no material changes to the assumptions described in the additional information in the Annual Securities Report for the previous consolidated fiscal year.」
States that there have been no material changes since the previous consolidated fiscal year to the assumptions underlying accounting estimates related to the effects of COVID-19. - FY2020RestatedAnnual report
「The Company Group makes accounting estimates, including impairment accounting for fixed assets and goodwill, based on information available as of the end of the current consolidated fiscal year and on the assumption that the effects of COVID-19 will continue until around the end of the following consolidated fiscal year, the fiscal year ending September 2021.」
The Company makes accounting estimates, including impairment of fixed assets and goodwill, on the assumption that the effects of COVID-19 will continue until around the end of the fiscal year ending September 2021. - FY2020-Q3First statedAnnual report
「The outlook for when the effects of COVID-19 on the Company Group will subside remains uncertain. Although the effects and their severity differ by business, as of the filing date the Company expects them not to have a significant impact on estimates as of the end of the current quarter. However, there are many uncertainties regarding the impact on economic activity of any future spread of COVID-19, and if the assumptions change, the financial position and operating results of the Company Group may be affected.」
For the first time, the Company has added information stating that accounting estimates, including impairment accounting for fixed assets, may change in the future because of the many uncertainties surrounding when the COVID-19 pandemic will subside and its impact on economic activity.