Impact of COVID-19 on Impairment and Recoverability of Deferred Tax Assets
First written in FY2020. 8 of 10 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
- FY2026DroppedAnnual reportThe significant accounting estimates for the current fiscal year do not mention any impact of COVID-19 on impairment or the recoverability of deferred tax assets.
- FY2023RestatedAnnual report
「In addition, we understand that the impact of COVID-19 on accounting estimates, including the valuation of inventories, impairment of fixed assets and the recoverability of deferred tax assets, is also immaterial.」
We continue to believe that the impact of the pandemic on inventory valuation, impairment of fixed assets and the recoverability of deferred tax assets is immaterial. - FY2022-Q3RestatedAnnual report
「We understand that there have been no material changes since the previous fiscal year in the assumptions underlying the accounting estimates used by our group in preparing the quarterly consolidated financial statements. Accordingly, we understand that the impact on accounting estimates, including the valuation of inventories, impairment of fixed assets and the recoverability of deferred tax assets, is also immaterial.」
We continue to believe that the impact of COVID-19 on inventory valuation, impairment of fixed assets and the recoverability of deferred tax assets is immaterial. - FY2022-Q2RestatedAnnual report
「We understand that there have been no material changes since the previous fiscal year in the assumptions underlying the accounting estimates used by our group in preparing the quarterly consolidated financial statements. Accordingly, we understand that the impact on accounting estimates, including the valuation of inventories, impairment of fixed assets and the recoverability of deferred tax assets, is also immaterial.」
We continue to believe that the impact of COVID-19 on inventory valuation, impairment of fixed assets and the recoverability of deferred tax assets is immaterial. - FY2022-Q1RestatedAnnual report
「We understand that there have been no material changes since the previous fiscal year in the assumptions underlying the accounting estimates used by our group in preparing the quarterly consolidated financial statements. Accordingly, we understand that the impact on accounting estimates, including the valuation of inventories, impairment of fixed assets and the recoverability of deferred tax assets, is also immaterial.」
We continue to believe that the impact of COVID-19 on inventory valuation, impairment of fixed assets and the recoverability of deferred tax assets is immaterial. - FY2021RestatedAnnual report
「We understand that there have been no material changes since the previous fiscal year in the assumptions underlying the accounting estimates used by our group in preparing the consolidated financial statements. Accordingly, we understand that the impact on accounting estimates, including the valuation of inventories, impairment of fixed assets and the recoverability of deferred tax assets, is also immaterial.」
The company continued to state in its annual disclosure that the impact of COVID-19 on inventory valuation, impairment of fixed assets and the recoverability of deferred tax assets was immaterial. - FY2021-Q3RestatedAnnual report
「We understand that there have been no material changes since the previous fiscal year in the assumptions underlying the accounting estimates used by our group in preparing the quarterly consolidated financial statements. Accordingly, we understand that the impact on accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, is also immaterial.」
We continue to believe that the impact of the COVID-19 pandemic on impairment of fixed assets and the recoverability of deferred tax assets, and consequently on accounting estimates, is immaterial. - FY2021-Q2RestatedAnnual report
「We understand that there have been no material changes since the previous fiscal year in the assumptions underlying the accounting estimates used by our group in preparing the quarterly consolidated financial statements. Accordingly, we understand that the impact on accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, is also immaterial.」
We continue to believe that the impact of the COVID-19 pandemic on impairment of fixed assets and the recoverability of deferred tax assets, and consequently on accounting estimates, is immaterial. - FY2021-Q1RestatedAnnual report
「We understand that there have been no material changes since the previous fiscal year in the assumptions underlying the accounting estimates used by our group in preparing the quarterly consolidated financial statements. Accordingly, we understand that the impact on accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, is also immaterial.」
We continue to believe that the impact of the COVID-19 pandemic on impairment of fixed assets and the recoverability of deferred tax assets, and consequently on accounting estimates, is immaterial. - FY2020First statedAnnual report
「In addition, we recognize that the impact of COVID-19 on accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, is immaterial.」
The company newly recognized the possibility that infectious diseases could affect accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, and stated that the impact during the current fiscal year was immaterial.