Accounting recovery assumptions based on COVID-19
First written in FY2020. 6 of 10 entries say "Restated". Latest entry: FY2025.
- FY2025DroppedAnnual report
「(Additional information) There are no applicable matters.」
No additional accounting estimate disclosure concerning assumptions about the recovery from the impact of COVID-19 was included for the fiscal year under review. - FY2024ReframedAnnual report
「In addition, the group has made accounting estimates, including impairment testing for fixed assets, based on the assumption that the impact of COVID-19 will be limited.」
The wording has changed from the previous assumption that the impact would “gradually recover over a certain period going forward” to an assumption for the fiscal year under review that the impact of COVID-19 will be limited. - FY2024-Q1RestatedAnnual report
「There have been no material changes to the assumptions used in accounting estimates concerning the impact of COVID-19 from those described in the significant accounting estimates section of the securities report for the previous fiscal year.」
It states that there have been no material changes from the previous fiscal year to the assumptions used in accounting estimates concerning the impact of COVID-19. - FY2023RestatedAnnual report
「In addition, in making accounting estimates, including impairment testing for fixed assets, the group has assumed that the impact of COVID-19 will gradually recover over a certain period going forward.」
The accounting estimate assumption that the impact of COVID-19 will gradually recover over a certain period continues to be applied. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions used in accounting estimates concerning the impact of COVID-19 from those described in the significant accounting estimates section of the securities report for the previous fiscal year.」
It states that there have been no significant changes from the previous fiscal year in the assumptions underlying accounting estimates related to the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions used in accounting estimates concerning the impact of COVID-19 from those described in the significant accounting estimates section of the securities report for the previous fiscal year.」
It states that there have been no material changes from the previous fiscal year’s accounting estimate assumption that the impact of COVID-19 will gradually recover over a certain period. - FY2021RestatedAnnual report
「In making accounting estimates, including impairment testing for fixed assets, the group has assumed that the impact of COVID-19 will gradually recover over a certain period going forward.」
The accounting assumption that the impact of COVID-19 will gradually recover over a certain period continues to be applied in the annual results. - FY2021-Q2ReframedAnnual report
「In making accounting estimates, including impairment testing for fixed assets, the group has assumed that the impact of COVID-19 will gradually recover over a certain period going forward.」
The assumption has changed from the previous fiscal year’s “largely recover during the third quarter of fiscal 2020” to an assumption that the impact of COVID-19 will gradually recover over a certain period going forward. - FY2021-Q1RestatedAnnual report
「There were no material changes to the assumptions used in accounting estimates concerning the impact of COVID-19 from those described in the additional information section of the securities report for the previous consolidated fiscal year.」
It states that there have been no material changes to the accounting estimate assumptions concerning COVID-19 disclosed in the previous fiscal year. - FY2020First statedAnnual report
「In making accounting estimates, including impairment testing for fixed assets, the group has assumed that the impact of COVID-19 will largely recover during the third quarter of fiscal 2020.」
It provides the first disclosure that the accounting estimates use the assumption that the impact of COVID-19 will largely recover during the third quarter of fiscal 2020.