Accounting Estimates Based on Assumptions Regarding COVID-19
First written in FY2020-Q3. 7 of 11 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2023SoftenedAnnual report
「The company prepares its earnings forecast and accounting estimates on the assumption that COVID-19 will have no particular impact.」
The assumption used in the accounting estimates has changed to one that does not specifically factor in the impact of COVID-19. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company stated that there had been no material changes from the previous fiscal year to its accounting estimates or the underlying assumptions. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company stated that there had been no material changes from the previous fiscal year to its accounting estimates or the underlying assumptions. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the containment of COVID-19, or to the accounting estimates described in the “Additional Information” section of the securities report for the previous fiscal year.」
The company stated that there had been no material changes to the accounting assumptions and estimates, including the expected timing of the containment of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the containment of COVID-19, or to the accounting estimates described in the “Additional Information” section of the securities report for the previous fiscal year.」
The company stated that there had been no material changes to the assumptions, including the expected timing of the containment of the infectious disease, or to the accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the containment of COVID-19, or to the accounting estimates described in the “Additional Information” section of the securities report for the previous fiscal year.」
The company stated that there had been no material changes to the accounting assumptions and estimates, including the expected timing of the containment of the infectious disease. - FY2021SoftenedAnnual report
「Although the recovery trend in the domestic economy is expected to continue, the company assumed that the sales promotion advertising sector, its area of business, would not fully recover from the impact of COVID-19, and reflected this assumption in its material accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets.」
The company changed its estimates from the previous assumption of a gradual recovery to an assumption that the sales promotion advertising sector would not fully recover from the impact of the infectious disease. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the containment of COVID-19, or to the accounting estimates described in the “Additional Information” section of the securities report for the previous fiscal year.」
The company stated that there had been no material changes to the assumptions, including the expected timing of the containment of COVID-19, or to the accounting estimates. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the containment of COVID-19, or to the accounting estimates described in the “Additional Information” section of the securities report for the previous fiscal year.」
There have been no material changes to the accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets based on assumptions including the expected timing of the containment of COVID-19. - FY2020Specifying the period of the infectious disease impactAnnual report
「Although it is difficult to reasonably forecast the impact of the spread of COVID-19, the company assumed that economic activity would gradually recover but that the impact would continue through the first quarter of the fiscal year ending October 2021, and reflected this assumption in its accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets.」
The company specified that the impact of the infectious disease would continue through the first quarter of the fiscal year ending October 2021 despite a gradual recovery, and reflected this period in its estimates for impairment and deferred tax asset recoverability. - FY2020-Q3First statedAnnual report
「Although it is difficult to reasonably forecast the impact of the spread of COVID-19, the company assumed that economic activity would gradually recover from June onward and reflected this assumption in its accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets.」
The company assumed a gradual recovery in economic activity from June onward and reflected this in its accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets.