Accounting Estimates and Uncertainties Related to the Impact of COVID-19
First written in FY2021-Q3. 7 of 10 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2026: 3 of 9 companies on the "Worse" side.
22 other companies' latest entry also says "Dropped".
- FY2024DroppedAnnual reportThe current year's significant accounting estimates include the recoverability of deferred tax assets, but do not include accounting estimates based on assumptions about the duration of the impact of COVID-19 or when the situation will subside.
- FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread and timing of containment of COVID-19, described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The Group states that there have been no material changes from the previous fiscal year to the assumptions underlying its accounting estimates regarding the spread of COVID-19, the timing of its containment and other factors. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread and timing of containment of COVID-19, described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The Group states that there have been no material changes from the previous fiscal year to the assumptions underlying its accounting estimates regarding the spread of COVID-19, the timing of its containment and other factors. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread and timing of containment of COVID-19, described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The Group states that there have been no material changes from the previous fiscal year to the assumptions underlying its accounting estimates regarding the spread of COVID-19, the timing of its containment and other factors. - FY2022RestatedAnnual report
「Although it is difficult to predict the impact of COVID-19 on the group's operating performance, the company made accounting estimates concerning the recoverability of deferred tax assets based on the assumption that the impact may continue for a certain period until the situation subsides.」
The company states that the impact of COVID-19 is difficult to predict and made accounting estimates based on the assumption that the impact may continue for a certain period until the situation subsides. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread and timing of containment of COVID-19, described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The Group states that there have been no material changes from the previous fiscal year to the assumptions underlying its accounting estimates regarding the spread of COVID-19, the timing of its containment and other factors. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread and timing of containment of COVID-19, described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The Group states that there have been no material changes from the previous fiscal year to the assumptions underlying its accounting estimates regarding the spread of COVID-19, the timing of its containment and other factors. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread and timing of containment of COVID-19, described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The Group states that there have been no material changes from the previous fiscal year to the assumptions underlying its accounting estimates regarding the spread of COVID-19, the timing of its containment and other factors. - FY2021SoftenedAnnual report
「Although it is difficult to predict the impact of COVID-19 on the group's operating performance, the company made accounting estimates concerning the recoverability of deferred tax assets based on the assumption that operating performance would largely recover in about 6 months.」
Rather than the assumption stated in the previous quarterly report that the impact would continue until around the fiscal year ending March 2021, the accounting estimates state that operating performance is assumed to largely recover in about 6 months, shortening the assumed impact period. - FY2021-Q3First statedAnnual report
「In the “Additional Information” section of the annual securities report for the previous consolidated fiscal year, the company had assumed that the impact of the spread of COVID-19 on operating performance would largely recover in about 6 months. However, infections began spreading again in Japan and overseas from December 2020, and the government issued another state of emergency in January 2021, leaving the outlook for an improvement in economic activity uncertain. Based on the assumption that the impact of the spread of COVID-19 on operating performance would continue until around the fiscal year ending March 2021, the company made accounting estimates including impairment of fixed assets. However, the impact of the spread of COVID-19 involves many uncertain factors and may affect the financial position, operating results and cash flows of the group in the following consolidated fiscal year.」
The company revised its assumption from “largely recover in about 6 months” in the previous fiscal year to an impact continuing until around the fiscal year ending March 2021, and made accounting estimates including impairment of fixed assets. It states that the renewed spread of infections and the state of emergency have created many uncertainties regarding the future impact on its financial position, operating results and cash flows.