Accounting Estimates in Light of COVID-19
First written in FY2020. 6 of 8 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2022DroppedAnnual report
「Not applicable.」
The accounting estimates based on assumptions concerning when the COVID-19 pandemic would subside, which had been described through the previous fiscal year, are no longer presented separately in the significant accounting estimates for the current fiscal year, and the previous assumptions are no longer explicitly stated. - FY2022-Q3RestatedAnnual report
「There have been no significant changes to the assumptions concerning the future effects of the pandemic described in the “Additional Information” section of the annual securities report for the previous fiscal year under “Accounting estimates related to the spread of COVID-19.”」
The company states that there have been no significant changes from the previous fiscal year to the assumptions used in accounting estimates concerning the future effects of the COVID-19 pandemic. - FY2022-Q2RestatedAnnual report
「There have been no significant changes to the assumptions concerning the future effects of the pandemic described in the “Additional Information” section of the annual securities report for the previous fiscal year under “Accounting estimates related to the spread of COVID-19.”」
The company states that there have been no significant changes from the previous fiscal year to the assumptions used in accounting estimates concerning the future effects of the pandemic. - FY2022-Q1RestatedAnnual report
「There have been no significant changes to the assumptions concerning the future effects of the pandemic described in the “Additional Information” section of the annual securities report for the previous fiscal year under “Accounting estimates related to the spread of COVID-19.”」
The company states that there have been no significant changes from the previous fiscal year to the assumptions used in accounting estimates concerning the effects of the COVID-19 pandemic. - FY2021-Q3RestatedAnnual report
「Under the company's business plan for the current fiscal year, it makes accounting estimates, including judgments concerning the recoverability of deferred tax assets, based on the assumption that the spread of the pandemic will subside during the first half of the 42nd fiscal year and cease to affect the company in the second half. The third state of emergency was declared on 25 April 2021, and the company anticipates that business activities in Japan and overseas will continue to be restricted for a certain period, but considers the impact to be limited and has made no significant changes to the accounting estimates related to the spread of COVID-19 described in the “Additional Information” section of the annual securities report for the previous fiscal year.」
The company continues to use the accounting assumption that the effects of the pandemic will subside during the first half and cease to affect the company in the second half, and, while anticipating restrictions on business activities due to the third state of emergency, states that there have been no significant changes to its estimates. - FY2021-Q2RestatedAnnual report
「Under the company's business plan for the current fiscal year, it makes accounting estimates, including judgments concerning the recoverability of deferred tax assets, based on the assumption that the effects of the COVID-19 pandemic will subside during the first half and cease to affect the company in the second half. The company anticipates that the reissuance of the state of emergency on 7 January 2021 will restrict face-to-face sales activities in Japan and overseas for approximately 2 months, but considers the impact to be limited and has made no significant changes to the accounting estimates related to the spread of COVID-19 described in the “Additional Information” section of the annual securities report for the previous fiscal year.」
The company continues to use the accounting assumption that the effects of the COVID-19 pandemic will subside during the first half and cease to affect the company in the second half, and, while anticipating restrictions on face-to-face sales activities due to the reissuance of the state of emergency, states that there have been no significant changes from the previous fiscal year. - FY2021-Q1RestatedAnnual report
「The company makes accounting estimates, including judgments concerning the recoverability of deferred tax assets, based on the assumption that the effects of the COVID-19 pandemic will subside during the first half of the current fiscal year and cease to affect the company in the second half. The company has made no significant changes to the accounting estimates related to the spread of COVID-19 described in the “Additional Information” section of the annual securities report for the previous fiscal year.」
The company continues to use the accounting assumption that the effects of the COVID-19 pandemic will subside during the first half of the current fiscal year and cease to affect the company in the second half, and states that there have been no significant changes from the previous fiscal year. - FY2020First statedAnnual report
「The company makes accounting estimates, including judgments concerning the recoverability of deferred tax assets, based on the assumption that the effects of the COVID-19 pandemic will subside during the first half of the 42nd fiscal year and cease to affect the company in the second half.」
For the first time, the company disclosed that it makes accounting estimates based on the assumption that the effects of the COVID-19 pandemic will subside during the first half of the 42nd fiscal year and cease to affect the company in the second half.