Accounting Estimates Based on Assumptions Regarding COVID-19
First written in FY2020. 7 of 10 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
- FY2023DroppedAnnual report
「These estimates may be affected by changes in uncertain future economic conditions and other factors. If the timing and amount of taxable income actually generated differ from the estimates, this could have a material impact on the amount of deferred tax assets in the consolidated financial statements for the following fiscal year.」
The accounting estimates based on the duration of the impact of COVID-19, which had been disclosed through the previous fiscal year, disappeared from the current-period disclosure, which shifted to an explanation of uncertainty surrounding general economic conditions. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the impact of the spread of COVID-19 disclosed in the securities report for the previous fiscal year.」
The accounting estimate from the previous fiscal year concerning the impact of COVID-19 was deemed to have undergone no material change. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the impact of the spread of COVID-19 disclosed in the securities report for the previous fiscal year.」
The accounting estimate from the previous fiscal year concerning the impact of COVID-19 was deemed to have undergone no material change. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the impact of the spread of COVID-19 disclosed in the securities report for the previous fiscal year.」
The accounting estimate from the previous fiscal year concerning the impact of COVID-19 was deemed to have undergone no material change. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the impact of the spread of COVID-19 disclosed in the securities report for the previous fiscal year.」
The accounting estimate from the previous fiscal year concerning the impact of COVID-19 was deemed to have undergone no material change. - FY2021SoftenedAnnual report
「The Group’s accounting estimates are based on the assumption that the impact of COVID-19 on the Group’s results will continue for a certain period.」
The wording changed from the previous year’s assumption that the impact would continue “for several months” to “continue for a certain period,” making the duration of the impact less specific. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the impact of the spread of COVID-19 disclosed in the securities report for the previous fiscal year.」
The accounting estimate from the previous fiscal year concerning the impact of COVID-19 was deemed to have undergone no material change. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the impact of the spread of COVID-19 disclosed in the securities report for the previous fiscal year.」
The accounting estimate from the previous fiscal year concerning the impact of COVID-19 was deemed to have undergone no material change. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the impact of the spread of COVID-19 disclosed in the securities report for the previous fiscal year.」
The accounting estimate from the previous fiscal year, based on the assumption that the impact of COVID-19 would continue for several months, was deemed to have undergone no material change. - FY2020First statedAnnual report
「The Group’s accounting estimates are based on the assumption that the impact of COVID-19 on the Group’s results will continue for several months.」
Accounting estimates were made for impairment accounting for property, plant and equipment and the recoverability of deferred tax assets, among other matters, based on the assumption that the impact of COVID-19 would continue for several months.