Market Recovery Assumption Regarding the Impact of COVID-19
First written in FY2021-Q2. 6 of 9 entries say "Restated". Latest entry: FY2024-Q2.
39 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「The accounting estimates, judgments and assumptions that have a material impact on the amounts in these condensed quarterly consolidated financial statements are the same as those for the consolidated financial statements for the previous consolidated fiscal year.」
We have reconfirmed that there have been no material changes from the previous consolidated fiscal year in significant accounting estimates, judgments or assumptions. - FY2023-Q3RestatedAnnual report
「The accounting estimates, judgments and assumptions that have a material impact on the amounts in these condensed quarterly consolidated financial statements are the same as those for the consolidated financial statements for the previous consolidated fiscal year, including the impact of COVID-19.」
We have explained that there have been no material changes from the previous consolidated fiscal year in significant accounting estimates and assumptions, including the impact of COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the disclosures under “Significant Accounting Estimates and Assumptions Used in Such Estimates” in “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the securities report for the previous fiscal year.」
We have disclosed that there have been no material changes from the previous fiscal year in significant accounting estimates and assumptions, including the impact of COVID-19. - FY2022Changed from the market recovery assumption to the assumption that the impact will be limitedAnnual report
「Although the scale of the spread of COVID-19 and the outlook for when it will subside remain uncertain, based on the results and demand trends for the current consolidated fiscal year, we have determined that its impact on the future performance of our Group will be limited and have assumed that it will not have a material impact on accounting estimates, including the recoverability of deferred tax assets.」
Based on the results for the fiscal year, the assumption changed from the previous year's “gradual recovery through the following consolidated fiscal year” to the accounting assumption that the impact on future performance will be limited. - FY2022-Q2RestatedAnnual report
「Although the scale of the spread of COVID-19 and the outlook for when it will subside remain uncertain, we make accounting estimates and judgements, including the recoverability of deferred tax assets, based on the assumption that the market will recover through the current consolidated fiscal year.」
The accounting assumption used since the end of the previous fiscal year, that “the market will move toward recovery through the current consolidated fiscal year,” remains in place. - FY2022-Q1Change in the period covered by the market recovery assumption to the current consolidated fiscal yearAnnual report
「Although the scale of the spread of COVID-19 and the outlook for when it will subside remain uncertain, we make accounting estimates and judgements, including the recoverability of deferred tax assets, based on the assumption that the market will recover through the current consolidated fiscal year.」
The assumption was changed from “the market would gradually recover through the following consolidated fiscal year” at the end of the previous fiscal year to one that it would recover through the current consolidated fiscal year, bringing forward the assumed timing of recovery. - FY2021RestatedAnnual report
「We make accounting estimates and judgements, including the recoverability of deferred tax assets, based on the assumption that the market will gradually recover through the following consolidated fiscal year.」
The assumption regarding the impact of COVID-19, changed at the end of the previous quarter to one that the market would gradually recover, continued to be used in accounting estimates at year-end. - FY2021-Q3RestatedAnnual report
「Regarding the impact of COVID-19, as of the end of the second quarter of the current consolidated fiscal year, we changed our assumption to one that the market would gradually recover from the second half of the current fiscal year through the following consolidated fiscal year. As of the end of the third quarter of the current consolidated fiscal year, we continued to base our estimates on that assumption.」
The market recovery assumption changed at the end of the previous quarter continued to be used in accounting estimates at the end of the third quarter. - FY2021-Q2First statedAnnual report
「Regarding the impact of COVID-19, as of the end of the second quarter of the current consolidated fiscal year, we changed our assumption to one that the market would gradually recover from the second half of the current fiscal year through the following consolidated fiscal year.」
Regarding accounting estimates related to COVID-19, the company changed its assumption to one that the market would gradually recover from the second half of the current fiscal year through the following consolidated fiscal year. It explained that the change had no impact on the condensed quarterly consolidated financial statements.