Accounting Estimate Uncertainty Related to COVID-19
First written in FY2021-Q2. 7 of 11 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2025DroppedAnnual reportThe additional information and significant accounting estimates for the current consolidated fiscal year contain no separate disclosure regarding accounting estimates based on assumptions related to COVID-19.
- FY2023MitigatedAnnual report
「Although it is difficult to predict how COVID-19 will spread or when it will subside, the Company believes that, as of the date the consolidated financial statements were prepared, its impact on the Group's financial position and operating results in the following consolidated fiscal year will be immaterial for purposes of estimates, including the assessment of the recoverability of deferred tax assets.」
The impact of the infection on the financial position and operating results in the following consolidated fiscal year is estimated to be immaterial, representing a shift from the previous assumption that the impact would continue toward a reduced impact. - FY2023-Q3RestatedAnnual report
「There were no material changes to the impact of COVID-19 or the assumptions described in the additional information section of the annual securities report for the previous consolidated fiscal year, under “Accounting Estimates Associated with the Spread of COVID-19.”」
The Company states that there have been no material changes from the previous consolidated fiscal year in the impact of COVID-19 or the assumptions underlying accounting estimates. - FY2023-Q2RestatedAnnual report
「There were no material changes to the impact of COVID-19 or the assumptions described in the additional information section of the annual securities report for the previous consolidated fiscal year, under “Accounting Estimates Associated with the Spread of COVID-19.”」
The Company states that there have been no material changes from the previous consolidated fiscal year in the impact of COVID-19 or the assumptions underlying accounting estimates. - FY2023-Q1RestatedAnnual report
「There were no material changes to the impact of COVID-19 or the assumptions described in the additional information section of the annual securities report for the previous consolidated fiscal year, under “Accounting Estimates Associated with the Spread of COVID-19.”」
The Company states that there have been no material changes from the previous consolidated fiscal year in the impact of COVID-19 or the assumptions underlying accounting estimates. - FY2022MitigatedAnnual report
「Although it is difficult to predict how COVID-19 will spread or when it will subside, the Company believes that, as of the date the consolidated financial statements were prepared, its impact on the Group's financial position and operating results in the following consolidated fiscal year will be immaterial for purposes of estimates, including the assessment of the recoverability of deferred tax assets.」
The estimate has changed from the previous assumption that the effects of the infection would continue to one that the impact on the financial position and operating results in the following consolidated fiscal year would be immaterial. - FY2022-Q3RestatedAnnual report
「There were no material changes to the impact of COVID-19 or the assumptions described in the additional information section of the annual securities report for the previous consolidated fiscal year, under “Accounting Estimates Associated with the Spread of COVID-19.”」
The Company states that there have been no material changes from the previous consolidated fiscal year in the impact of COVID-19 or the assumptions underlying accounting estimates. - FY2022-Q2RestatedAnnual report
「There were no material changes to the impact of COVID-19 or the assumptions described in the additional information section of the annual securities report for the previous consolidated fiscal year, under “Accounting Estimates Associated with the Spread of COVID-19.”」
The Company states that there have been no material changes from the previous consolidated fiscal year in the impact of COVID-19 or the assumptions underlying accounting estimates. - FY2022-Q1RestatedAnnual report
「There were no material changes to the impact of COVID-19 or the assumptions described in the additional information section of the annual securities report for the previous consolidated fiscal year, under “Accounting Estimates Associated with the Spread of COVID-19.”」
The Company states that there have been no material changes from the previous consolidated fiscal year in the impact of COVID-19 or the assumptions underlying accounting estimates. - FY2021-Q3RestatedAnnual report
「In determining impairment of fixed assets and the recoverability of deferred tax assets, among other matters, the Company maintained its assumption that the impact of COVID-19 would gradually recover from the summer onward but continue through the second half of the fiscal year. There were no material changes from the assumptions described in the additional information section of the second-quarter quarterly report.」
The Company maintained its accounting assumption that the impact of COVID-19 would continue through the second half of the fiscal year and stated that there had been no material changes from the second quarter. - FY2021-Q2First statedAnnual report
「Restrictions on economic and social activity accompanying the spread of COVID-19 caused delays in the recruitment-selection activities of hiring companies and a decline in job openings, among other effects. Although it is difficult to accurately predict the future spread of the disease or when it will subside, in determining impairment of fixed assets and the recoverability of deferred tax assets, among other matters, we made accounting estimates based on the assumption that the impact of COVID-19 would gradually recover from the summer onward but continue through the second half of the current fiscal year.」
Against the backdrop of a decline in job openings and other effects of the pandemic, the Company made accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets based on the assumption that the impact would continue through the second half of the fiscal year.