Accounting Estimates in Light of COVID-19
First written in FY2021-Q1. 9 of 10 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions described in the “Additional Information” section of the previous consolidated fiscal year's securities report, including assumptions regarding the future spread and eventual containment of COVID-19.」
The Company states that there have been no material changes since the previous consolidated fiscal year in the assumptions underlying its accounting estimates, including the spread and containment timing of COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions described in the “Additional Information” section of the previous consolidated fiscal year's securities report, including assumptions regarding the future spread and eventual containment of COVID-19.」
The Company states that there have been no material changes since the previous consolidated fiscal year in the assumptions underlying its accounting estimates, including the spread and containment timing of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions described in the “Additional Information” section of the previous consolidated fiscal year's securities report, including assumptions regarding the future spread and eventual containment of COVID-19.」
The Company states that there have been no material changes since the previous consolidated fiscal year in the assumptions underlying its accounting estimates, including the spread and containment timing of COVID-19. - FY2022RestatedAnnual report
「At present, the company is making accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that the impact will continue at a level similar to that during the current consolidated fiscal year.」
The Company continues to estimate impairment losses on fixed assets, the recoverability of deferred tax assets and other items based on the assumption that the impact of the infectious disease will continue at a level comparable to that in the current consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions described in the “Additional Information” section of the previous consolidated fiscal year's securities report, including assumptions regarding the future spread and eventual containment of COVID-19.」
The company states that there were no material changes from the previous consolidated fiscal year in its accounting estimates based on assumptions regarding the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions described in the “Additional Information” section of the previous consolidated fiscal year's securities report, including assumptions regarding the future spread and eventual containment of COVID-19.」
The company states that there were no material changes from the previous consolidated fiscal year in its accounting estimates based on assumptions regarding the impact of COVID-19. - FY2021RestatedAnnual report
「However, COVID-19 is an event with a broad impact on the economy and corporate activities, and it is difficult to predict how it will spread or when it will subside. Based on information from external sources and other information, the company is therefore making accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that the impact will continue at a level similar to that during the current consolidated fiscal year.」
Regarding COVID-19, the company continues to make estimates, including impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that the impact will continue at a level similar to that during the current consolidated fiscal year. - FY2021-Q3RestatedAnnual report
「However, COVID-19 is an event with a broad impact on the economy and corporate activities, and it is difficult to predict how it will spread or when it will subside. Based on information from external sources and other information, the company is therefore making accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that the impact will continue at a level similar to that during the cumulative third quarter of the current consolidated fiscal year.」
Regarding COVID-19, the company continues to make estimates, including impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that the impact will continue at a level similar to that during the cumulative third quarter. - FY2021-Q2RestatedAnnual report
「However, COVID-19 is an event with a broad impact on the economy and corporate activities, and it is difficult to predict how it will spread or when it will subside. Based on information from external sources and other information, the company is therefore making accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that the impact will continue at a level similar to that during the cumulative second quarter of the current consolidated fiscal year.」
Regarding COVID-19, the company continues to make estimates, including impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that the impact will continue at a level similar to that during the cumulative second quarter. - FY2021-Q1First statedAnnual report
「However, COVID-19 is an event with a broad impact on the economy and corporate activities, and it is difficult to predict how it will spread or when it will subside. Based on information from external sources and other information, the company is therefore making accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that the impact will continue at a level similar to that during the cumulative first quarter of the current consolidated fiscal year.」
Regarding COVID-19, the company is making accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that the impact will continue at a level similar to that during the cumulative first quarter of the current fiscal year.