Uncertainty in Accounting Estimates Related to COVID-19
First written in FY2020. 10 of 12 entries say "Restated". Latest entry: FY2025.
- FY2025DroppedAnnual report
「The key assumptions underlying the projected future income and expenses are forecasts for the number of affiliated stores, the number of card units sold and the unit selling price of card units at consolidated subsidiary 日本ゲームカード株式会社. These forecasts involve uncertainty because they depend on the future conditions of the amusement industry, where the market is contracting.」
The accounting assumption that the impact of COVID-19 would continue for a certain period, which had been disclosed previously, is no longer included among the significant accounting estimates for the current fiscal year. - FY2024-Q3RestatedAnnual report
「There have been no changes to the significant accounting policies and estimates described in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the annual securities report for the previous fiscal year.」
It states that there have been no changes from the previous fiscal year to the significant accounting policies and estimates, including those relating to the impact of the infectious disease. - FY2024-Q1RestatedAnnual report
「There have been no changes to the significant accounting policies and estimates described in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the annual securities report for the previous fiscal year.」
It states that there have been no changes from the previous fiscal year to the significant accounting policies and estimates, including those relating to the impact of the infectious disease. - FY2023-Q2RestatedAnnual report
「There have been no changes to the significant accounting policies and estimates described in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the annual securities report for the previous fiscal year.」
It states that there have been no changes from the previous fiscal year to the significant accounting policies and estimates, including those relating to the impact of the infectious disease. - FY2023-Q1RestatedAnnual report
「There have been no changes to the significant accounting policies and estimates described in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the annual securities report for the previous fiscal year.」
It states that there have been no changes from the previous fiscal year to the significant accounting policies and estimates, including those relating to the impact of the infectious disease. - FY2022RestatedAnnual report
「The consolidated financial statements have been prepared based on information available when they were prepared, under the assumption that the impact of the spread of COVID-19 will continue for a certain period.」
The policy of using in accounting estimates the assumption that the impact of the infectious disease will continue for a certain period remains in place. - FY2022-Q3RestatedAnnual report
「There have been no changes to the significant accounting policies and estimates described in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the annual securities report for the previous fiscal year.」
It states that there have been no changes from the previous fiscal year to the significant accounting policies and estimates, including those relating to the impact of the infectious disease. - FY2022-Q2RestatedAnnual report
「There have been no changes to the significant accounting policies and estimates described in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the annual securities report for the previous fiscal year.」
It states that there have been no changes from the previous fiscal year to the significant accounting policies and estimates, including those relating to the impact of the infectious disease. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described under “Additional Information” in the annual securities report for the previous consolidated fiscal year.」
It states that there have been no material changes from the previous fiscal year in the accounting estimates that include the assumption that the impact of the infectious disease will continue for a certain period. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described under “Additional Information” in the annual securities report for the previous consolidated fiscal year.」
It states that there have been no material changes from the previous fiscal year in the accounting estimates that include the assumption that COVID-19 will continue for a certain period. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described under “Additional Information” in the annual securities report for the previous consolidated fiscal year.」
It states that there have been no material changes from the previous fiscal year in the accounting estimates that include the assumption that COVID-19 will continue for a certain period. - FY2020First statedAnnual report
「The Group's accounting estimates, including the recoverability of deferred tax assets, are prepared based on information available when the financial statements are prepared, under the assumption that the impact of the spread of COVID-19 will continue for at least a certain period. In addition, because the impact of the spread of COVID-19 involves many uncertainties, it may affect the Group's financial position and operating results in the next consolidated fiscal year.」
For the first time, it explicitly states that the assumption that the impact of COVID-19 will continue for a certain period is used in accounting estimates and may affect the financial position and operating results in the next consolidated fiscal year.