Accounting Estimates Based on the Assumption That the Impact of COVID-19 Will Continue
First written in FY2021-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2023DroppedAnnual report
「The Group’s consolidated financial statements include management estimates and assumptions.」
The FY2023 significant accounting estimates contain no specific disclosure based on the assumption that the effects of COVID-19 would continue. - FY2021-Q2RestatedAnnual report
「During the current consolidated fiscal year, the company continues to make accounting estimates, including impairment testing of property, plant and equipment and assessing the recoverability of deferred tax assets, assuming that the effects of the infectious disease will continue.」
The company continued its policy of estimating impairment of property, plant and equipment and the recoverability of deferred tax assets based on the assumption that the effects of COVID-19 would continue. - FY2021-Q1First statedAnnual report
「Under these circumstances, the Group continues to make accounting estimates, including impairment testing of property, plant and equipment and assessing the recoverability of deferred tax assets, assuming that the effects of the infectious disease will continue during the current consolidated fiscal year.」
The company for the first time stated its policy of making accounting estimates, including impairment testing of property, plant and equipment and assessing the recoverability of deferred tax assets, based on the assumption that the effects of COVID-19 would continue.