Uncertainty in Accounting Estimates Due to COVID-19
First written in FY2021-Q1. 9 of 14 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
- FY2026DroppedAnnual report
「The principal risks are as follows.」
The list of major risks for the current fiscal year does not include uncertainty in accounting estimates arising from COVID-19 as a standalone item. - FY2026-H1RestatedAnnual report
「During the current interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
It was disclosed that there had been no material change in the existing risk related to uncertainty in accounting estimates arising from COVID-19. - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business risks and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
It was disclosed that there had been no material change in the existing risk related to uncertainty in accounting estimates arising from COVID-19. - FY2023WorsenedAnnual report
「The group has reflected accounting estimates based on certain assumptions in its accounting treatment, including the assumption that the effects of COVID-19 will continue at least through the fiscal year ending March 2024, as the timing of containment remains uncertain, and has used this assumption in assessing the recoverability of deferred tax assets and determining impairment losses.」
The time horizon was extended from the previous assumption that the effects of COVID-19 would continue at least through the fiscal year ending March 2023 to the fiscal year ending March 2024. - FY2023-Q3RestatedAnnual report
「The group has reflected accounting estimates based on certain assumptions in its accounting treatment, including the assumption that the effects of COVID-19 will continue at least through the fiscal year ending March 2023, as the timing of containment remains uncertain, and has used this assumption in assessing the recoverability of deferred tax assets and determining impairment losses.」
The assumption that the effects of COVID-19 will continue at least through the fiscal year ending March 2023 continues to be reflected in accounting estimates. - FY2023-Q2RestatedAnnual report
「The group has reflected accounting estimates based on certain assumptions in its accounting treatment, including the assumption that the effects of COVID-19 will continue at least through the fiscal year ending March 2023, as the timing of containment remains uncertain, and has used this assumption in assessing the recoverability of deferred tax assets and determining impairment losses.」
The assumption that the effects of COVID-19 will continue at least through the fiscal year ending March 2023 continues to be reflected in accounting estimates. - FY2023-Q1RestatedAnnual report
「The group has reflected accounting estimates based on certain assumptions in its accounting treatment, including the assumption that the effects of COVID-19 will continue at least through the fiscal year ending March 2023, as the timing of containment remains uncertain, and has used this assumption in assessing the recoverability of deferred tax assets and determining impairment losses.」
The assumption that the effects of COVID-19 will continue at least through the fiscal year ending March 2023 continues to be reflected in accounting estimates. - FY2022WorsenedAnnual report
「The company has reflected accounting estimates based on certain assumptions in its accounting treatment, including the assumption that the effects will continue at least through the fiscal year ending March 2023, which is used in assessing the recoverability of deferred tax assets and determining impairment losses.」
The time horizon for the assumption that the effects of COVID-19 would continue was extended to at least the fiscal year ending March 2023, and the effects continue to be reflected in accounting estimates. - FY2022-Q3RestatedAnnual report
「The group has reflected accounting estimates based on certain assumptions in its accounting treatment, including the assumption that the effects of COVID-19 will continue at least through the fiscal year ending March 2022, as the timing of containment remains uncertain, and has used this assumption in assessing the recoverability of deferred tax assets and determining impairment losses.」
The assumption that the effects of COVID-19 will continue at least through the fiscal year ending March 2022 continues to be reflected in accounting estimates. - FY2022-Q2RestatedAnnual report
「The group has reflected accounting estimates based on certain assumptions in its accounting treatment, including the assumption that the effects of COVID-19 will continue at least through the fiscal year ending March 2022, as the timing of containment remains uncertain, and has used this assumption in assessing the recoverability of deferred tax assets and determining impairment losses.」
The assumption that the effects of COVID-19 will continue at least through the fiscal year ending March 2022 continues to be reflected in accounting estimates, including assessments of the recoverability of deferred tax assets and impairment losses. - FY2022-Q1RestatedAnnual report
「The group has reflected accounting estimates based on certain assumptions in its accounting treatment, including the assumption that the effects of COVID-19 will continue at least through the fiscal year ending March 2022, as the timing of containment remains uncertain, and has used this assumption in assessing the recoverability of deferred tax assets and determining impairment losses.」
The assumption that the effects of COVID-19 will continue at least through the fiscal year ending March 2022 continues to be reflected in accounting estimates, including assessments of the recoverability of deferred tax assets and impairment losses. - FY2021WorsenedAnnual report
「The company has reflected accounting estimates based on certain assumptions in its accounting treatment, including the assumption that the effects will continue at least through the fiscal year ending March 2022, which is used in assessing the recoverability of deferred tax assets and determining impairment losses.」
The time horizon for the expected effects of COVID-19 was explicitly stated as extending at least through the fiscal year ending March 2022, and the effects continue to be reflected in accounting estimates. - FY2021-Q3RestatedAnnual report
「The group has reflected accounting estimates based on certain assumptions in its accounting treatment, including the assumption that the effects of COVID-19 will continue for the time being, which is used in assessing the recoverability of deferred tax assets and determining impairment losses. However, the effects of the spread of COVID-19 involve many uncertainties and may affect the group's financial position and operating results in the future.」
The assumption that the effects of COVID-19 will continue has been reflected in accounting estimates, reaffirming that the resulting uncertainty may affect the group's financial position and operating results. - FY2021-Q1First statedAnnual report
「The group has reflected accounting estimates based on certain assumptions in its accounting treatment, including the assumption that the effects of COVID-19 will continue for the time being, which is used in assessing the recoverability of deferred tax assets and determining impairment losses. However, the effects of the spread of COVID-19 involve many uncertainties and may affect the group's financial position and operating results in the future.」
The assumption that the effects of COVID-19 will continue for the time being has been reflected in accounting estimates, including assessments of the recoverability of deferred tax assets and impairment losses. The disclosure indicates that there are many uncertainties and that the effects may impact the group's future financial position and operating results.