Accounting Estimates Based on Assumptions Regarding the Resolution of COVID-19
First written in FY2021-Q1. 7 of 11 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
- FY2023RestatedAnnual report
「Although it is difficult to forecast the future spread of COVID-19 and when it will subside, the company has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that conditions will gradually improve during the following consolidated fiscal year.」
The company continues to use, in its accounting estimates, the assumption that the impact of the pandemic will gradually improve during the following consolidated fiscal year. - FY2023-Q3RestatedAnnual report
「Although it is difficult to forecast the future spread of COVID-19 and when it will subside, the company has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that conditions will gradually improve during the current consolidated fiscal year. There has been no material change from the assumptions at the end of the previous consolidated fiscal year.」
The company continues to make accounting estimates based on the assumption that the impact of the pandemic will gradually improve during the current consolidated fiscal year. - FY2023-Q2RestatedAnnual report
「Although it is difficult to forecast the future spread of COVID-19 and when it will subside, the company has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that conditions will gradually improve during the current consolidated fiscal year. There has been no material change from the assumptions at the end of the previous consolidated fiscal year.」
The company continues to make accounting estimates based on the assumption that the impact of the pandemic will gradually improve during the current consolidated fiscal year, and states that there has been no material change from the end of the previous fiscal year. - FY2023-Q1RestatedAnnual report
「Although it is difficult to forecast the future spread of COVID-19 and when it will subside, the company has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that conditions will gradually improve during the current consolidated fiscal year. There has been no material change from the assumptions at the end of the previous consolidated fiscal year.」
The company continues to make accounting estimates based on the assumption that the impact of the pandemic will gradually improve during the current consolidated fiscal year, and states that there has been no material change from the end of the previous fiscal year. - FY2022RestatedAnnual report
「Although it is difficult to forecast the future spread of COVID-19 and when it will subside, the company has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that conditions will gradually improve during the following consolidated fiscal year.」
The company continues to use, in its accounting estimates, the assumption that the impact of the pandemic will gradually improve during the following consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「Although it is difficult to forecast the future spread of COVID-19 and when it will subside, the company has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that conditions will gradually improve during the current consolidated fiscal year. There has been no material change from the assumptions at the end of the previous consolidated fiscal year.」
The company continues to make accounting estimates based on the assumption that the impact of the pandemic will gradually improve during the current consolidated fiscal year. - FY2022-Q1RestatedAnnual report
「Although it is difficult to forecast the future spread of COVID-19 and when it will subside, the company has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that conditions will gradually improve during the current consolidated fiscal year.」
The company has made accounting estimates, including the recoverability of deferred tax assets, based on the assumption that the impact of the pandemic will gradually improve during the current consolidated fiscal year. It states that there has been no material change from the end of the previous consolidated fiscal year. - FY2021SoftenedAnnual report
「Although it is difficult to forecast the future spread of COVID-19 and when it will subside, the company has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that conditions will gradually improve during the following consolidated fiscal year.」
The assumption of resolution by the fiscal year ending March 2021 has been revised to an assumption of gradual improvement during the following consolidated fiscal year. - FY2021-Q3SoftenedAnnual report
「The company initially assumed that the pandemic would subside by approximately the fiscal year ending March 2021, but revised the assumption for the following consolidated fiscal year to reflect a period of continued impact followed by gradual improvement, and made accounting estimates, including the recoverability of deferred tax assets.」
The assumption that the pandemic would subside by the fiscal year ending March 2021 was revised to assume that its impact would continue for a certain period into the following consolidated fiscal year, followed by gradual improvement. The company states that this had no impact on the estimates. - FY2021-Q2ReframedAnnual report
「Although it is difficult to forecast the future spread of COVID-19 and when it will subside, the company has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that the pandemic will subside by approximately the fiscal year ending March 2021. There has been no material change from the assumptions at the end of the previous consolidated fiscal year.」
The assumption regarding the pandemic's resolution has been expressed in terms of a specific fiscal year, approximately the fiscal year ending March 2021, and the company states that there has been no material change from the end of the previous consolidated fiscal year. - FY2021-Q1First statedAnnual report
「Although it is difficult to forecast the future spread of COVID-19 and when it will subside, the company has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that the pandemic will subside within approximately 1 year. There has been no material change from the assumptions at the end of the previous consolidated fiscal year.」
The company has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that the pandemic will subside within approximately 1 year.