Accounting Estimates in Light of COVID-19
First written in FY2021-Q1. 5 of 7 entries say "Restated". Latest entry: FY2022-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2022-Q3RestatedAnnual report
「There have been no significant changes to the assumptions, including those concerning the future spread and timing of containment of COVID-19, described in the notes to the previous fiscal year's securities report under Additional Information (Accounting Estimates Related to the Impact of the Spread of COVID-19).」
The company explained that there had been no material change in the assumptions used for accounting estimates concerning the spread and eventual containment of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no significant changes to the assumptions, including those concerning the future spread and timing of containment of COVID-19, described in the notes to the previous fiscal year's securities report under Additional Information (Accounting Estimates Related to the Impact of the Spread of COVID-19).」
The company explained that there had been no material change in the assumptions used for accounting estimates concerning the spread and eventual containment of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no significant changes to the assumptions, including those concerning the future spread and timing of containment of COVID-19, described in the notes to the previous fiscal year's securities report under Additional Information (Accounting Estimates Related to the Impact of the Spread of COVID-19).」
The company explained that there had been no material change from the previous fiscal year in the assumptions used for accounting estimates concerning the spread and eventual containment of COVID-19. - FY2021Change to the assumption that the impact of the infectious disease is limitedAnnual report
「The group prepared its accounting estimates for the current fiscal year, including the recoverability of deferred tax assets and impairment of fixed assets, based on the assumption that the impact on the group would be limited.」
The wording changed from the previous assumption that “demand would gradually recover” to estimates for the current fiscal year based on the assumption that the impact of the infectious disease would be limited. - FY2021-Q3RestatedAnnual report
「Although demand temporarily declined during the current fiscal year due to these circumstances, the company assumes that demand will gradually recover as the spread of infection subsides in each region and economic activity resumes, and has reflected this assumption in its accounting estimates, including the recoverability of deferred tax assets and the assessment of indicators of impairment of fixed assets.」
The company continues to apply the method of assuming a temporary decline in demand due to the infectious disease followed by a recovery in demand and reflecting these assumptions in the recoverability of deferred tax assets and the assessment of indicators of impairment of fixed assets. - FY2021-Q2RestatedAnnual report
「Although demand temporarily declined during the current fiscal year due to these circumstances, the company assumes that demand will gradually recover as the spread of infection subsides in each region and economic activity resumes, and has reflected this assumption in its accounting estimates, including the recoverability of deferred tax assets and the assessment of indicators of impairment of fixed assets.」
The company assumed a temporary decline in demand due to COVID-19 and a subsequent recovery in demand, and reflected these assumptions in the recoverability of deferred tax assets and the assessment of indicators of impairment of fixed assets. - FY2021-Q1First statedAnnual report
「Although demand temporarily declined during the current fiscal year due to these circumstances, the company assumes that demand will gradually recover as the spread of infection subsides in each region and economic activity resumes, and has reflected this assumption in its accounting estimates, including the recoverability of deferred tax assets and the assessment of indicators of impairment of fixed assets.」
The company assumed a temporary decline in demand due to the infectious disease and a subsequent recovery in demand, and reflected these assumptions in the recoverability of deferred tax assets and the assessment of indicators of impairment of fixed assets.