Accounting Estimates Based on Assumptions About the Containment of COVID-19
First written in FY2020-Q3. 5 of 7 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「We are making estimates based on the assumption that the spread of COVID-19 and periods of relative calm will continue to alternate and that it will take time for the pandemic to subside. At this time, however, we have determined that there will be no material impact.」
The company continues to use the accounting assumption that waves of infection and periods of relative calm will alternate and that it will take time for the pandemic to subside. - FY2021SoftenedAnnual report
「We are making estimates based on the assumption that the spread of COVID-19 and periods of relative calm will continue to alternate and that it will take time for the pandemic to subside. At this time, however, we have determined that there will be no material impact.」
The time-bound assumption that the pandemic would gradually subside during the fiscal year ending September 2021 has been changed to an assumption that waves of infection and periods of relative calm will continue to alternate and that it will take time for the pandemic to subside. - FY2021-Q3RestatedAnnual report
「As a result, there were no material changes.」
The company reconsidered its accounting estimates in light of the reissuance of the state of emergency and the implementation of priority measures to prevent the spread of disease, but concluded that there was no material change to the assumption that the impact of the pandemic would gradually subside during the fiscal year ending September 2021. - FY2021-Q2RestatedAnnual report
「The previous fiscal year's securities report, in its Additional Information section on accounting estimates concerning the impact of COVID-19, stated that accounting estimates were based on the assumption that the outbreak would gradually subside during the fiscal year ending September 2021. However, in light of the implementation of priority measures to prevent the spread of disease in certain regions and the reissuance of the state of emergency even after it was fully lifted in March 2021, we reconsidered the estimates, taking into account the uncertainty surrounding the impact on our Group's performance. As a result, there were no material changes.」
The accounting assumption that the pandemic would subside by the fiscal year ending September 2021 was reconsidered in light of the reissuance of the state of emergency and other measures, but no material changes were made. - FY2021-Q1RestatedAnnual report
「The previous fiscal year's securities report, in its Additional Information section on accounting estimates concerning the impact of COVID-19, stated that accounting estimates were based on the assumption that the outbreak would gradually subside during the fiscal year ending September 2021. In light of the uncertainty surrounding the impact on our Group's performance, including the reissuance of the state of emergency, we reconsidered the estimates and concluded that there were no material changes.」
The company reconsidered its estimates in light of the reissuance of the state of emergency and other developments, but concluded that there was no material change to the accounting assumption that the impact of the pandemic would gradually subside during the fiscal year ending September 2021. - FY2020RestatedAnnual report
「Our Group is making accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets, based on the assumption that the impact of the spread of COVID-19 will gradually subside during the fiscal year ending September 2021. At this time, however, we have determined that there will be no material impact.」
The company continues to make estimates, including for impairment of fixed assets and the recoverability of deferred tax assets, based on the assumption that the pandemic will gradually subside during the fiscal year ending September 2021. - FY2020-Q3First statedAnnual report
「Although social and economic activity has been gradually easing since the state of emergency was lifted in May, our Group continues to experience negative impacts on sales from COVID-19. In light of concern over a second wave of infections, we have made accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets, based on the assumption that the spread of infection will subside by the fiscal year ending September 2021. At this time, however, we have determined that there will be no material impact.」
The company newly disclosed that it was making accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets, based on the assumption that the spread of COVID-19 would subside by the fiscal year ending September 2021.