Uncertainty in Accounting Estimates Related to COVID-19
First written in FY2021-Q2. 8 of 13 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2025: 2 of 10 companies on the "Worse" side.
74 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「In addition, the novel coronavirus disease is an event that has had a widespread impact on economic and social activities, and it is difficult to reasonably predict its impact on the Group, how it will spread in the future, or when it will subside. Based on information available at this time, the Group has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that the impact will continue for a certain period during the fiscal year ending March 2024. However, future uncertainties may affect the accounting estimates made by the Group and their outcomes.」
The Company continues to disclose its accounting estimates based on the assumption that the impact of the novel coronavirus disease will continue for a certain period during the fiscal year ending March 2024, as well as the possibility that future uncertainties may affect those estimates. - FY2024-Q2RestatedAnnual report
「In addition, the novel coronavirus disease is an event that has had a widespread impact on economic and social activities, and it is difficult to reasonably predict its impact on the Group, how it will spread in the future, or when it will subside. Based on information available at this time, the Group has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that the impact will continue for a certain period during the fiscal year ending March 2024. However, future uncertainties may affect the accounting estimates made by the Group and their outcomes.」
The Company continues to disclose its accounting estimates based on the assumption that the impact of the novel coronavirus disease will continue for a certain period during the fiscal year ending March 2024, as well as the possibility that future uncertainties may affect those estimates. - FY2024-Q1ReiteratedAnnual report
「Based on information available at present, our group has assumed that the impact will continue for a certain period of the fiscal year ending March 2024 and has made accounting estimates, including the recoverability of deferred tax assets. However, future uncertainties may affect the accounting estimates made by our group and their results.」
The uncertainty of accounting estimates based on the assumption that the impact of COVID-19 would continue, which was not identified in the previous full fiscal year, has been disclosed again for the fiscal year ending March 2024. - FY2023DroppedAnnual reportNo individual disclosure on the uncertainty of accounting estimates based on the assumption that COVID-19 would continue can be found in the notes for the current fiscal year.
- FY2023-Q3RestatedAnnual report
「Based on information available at present, our group has assumed that the impact will continue for a certain period of the fiscal year ending March 2023 and has made accounting estimates, including the recoverability of deferred tax assets. However, future uncertainties may affect the accounting estimates made by our group and their results.」
The company is reaffirming its accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period of the fiscal year ending March 2023, together with the possibility of impacts from future uncertainties. - FY2023-Q2RestatedAnnual report
「Based on information available at present, our group has assumed that the impact will continue for a certain period of the fiscal year ending March 2023 and has made accounting estimates, including the recoverability of deferred tax assets. However, future uncertainties may affect the accounting estimates made by our group and their results.」
The company has repeated its disclosure of accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period of the fiscal year ending March 2023, together with the possibility of impacts from future uncertainties. - FY2023-Q1ReiteratedAnnual report
「COVID-19 is an event that has had a wide-ranging impact on economic and social activity, and it is difficult to reasonably predict its impact on our group, how it will spread in the future or when it will subside. Based on information available at present, our group has assumed that the impact will continue for a certain period of the fiscal year ending March 2023 and has made accounting estimates, including the recoverability of deferred tax assets. However, future uncertainties may affect the accounting estimates made by our group and their results.」
The uncertainty of accounting estimates, for which no individual disclosure was found in the previous full fiscal year, was disclosed again, with the assumption that the impact of the infectious disease would continue for a certain period of the fiscal year ending March 2023. - FY2022DroppedAnnual reportThe individual disclosure on the uncertainty of accounting estimates based on the assumption that COVID-19 would continue cannot be found in the notes for the current fiscal year.
- FY2022-Q3RestatedAnnual report
「Based on information available at present, our group has assumed that the impact will continue for a certain period of the fiscal year ending March 2022 and has made accounting estimates, including the recoverability of deferred tax assets. However, future uncertainties may affect the accounting estimates made by our group and their results.」
The company continues to describe accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period of the fiscal year ending March 2022 and the possibility of impacts from future uncertainties. - FY2022-Q2RestatedAnnual report
「Based on information available at present, our group has assumed that the impact will continue for a certain period of the fiscal year ending March 2022 and has made accounting estimates, including the recoverability of deferred tax assets. However, future uncertainties may affect the accounting estimates made by our group and their results.」
The company continues to describe accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period of the fiscal year ending March 2022 and the possibility of impacts from future uncertainties. - FY2022-Q1RestatedAnnual report
「COVID-19 is an event that has had a wide-ranging impact on economic and social activity, and it is difficult to reasonably predict its impact on our group, how it will spread in the future or when it will subside. Based on information available at present, our group has assumed that the impact will continue for a certain period of the fiscal year ending March 2022 and has made accounting estimates, including the recoverability of deferred tax assets. However, future uncertainties may affect the accounting estimates made by our group and their results.」
The company continues to describe accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period of the fiscal year ending March 2022 and the possibility of impacts from future uncertainties. - FY2021-Q3RestatedAnnual report
「COVID-19 is an event that has had a wide-ranging impact on economic and social activity, and it is difficult to reasonably predict its impact on our group, how it will spread in the future or when it will subside. Based on information available at present, our group has assumed that the impact will continue for a certain period of the fiscal year ending March 2021 and has made accounting estimates, including the recoverability of deferred tax assets. However, future uncertainties may affect the accounting estimates made by our group and their results.」
The company continues to describe accounting estimates based on the assumption that the impact of COVID-19 will continue and the possibility that future uncertainties may affect the estimates and their results. - FY2021-Q2First statedAnnual report
「COVID-19 is an event that has had a wide-ranging impact on economic and social activity, and it is difficult to reasonably predict its impact on our group, how it will spread in the future or when it will subside. Based on information available at present, our group has assumed that the impact will continue for a certain period of the fiscal year ending March 2021 and has made accounting estimates, including the recoverability of deferred tax assets. However, future uncertainties may affect the accounting estimates made by our group and their results.」
Based on the premise that the spread of COVID-19 and the timing of its subsidence cannot be reasonably predicted, the company made accounting estimates assuming that the impact would continue for a certain period of the fiscal year ending March 2021, and newly described the possibility that future uncertainties could affect the estimates and their results as a risk.