Accounting Estimates Based on Assumptions Regarding COVID-19
First written in FY2020. 7 of 10 entries say "Restated". Latest entry: FY2023-Q2.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2023-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the impact of the spread of COVID-19 described in the securities report for the previous consolidated fiscal year.」
The disclosure that there have been no material changes to accounting estimates based on the assumption of an impact from COVID-19 continues. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the impact of the spread of COVID-19 described in the securities report for the previous consolidated fiscal year.」
It is stated that there have been no material changes to the accounting estimates based on the assumption of an impact from COVID-19. - FY2022ReframedAnnual report
「Although the outlook for when the impact of the spread of COVID-19 will subside remains uncertain, we currently believe that its impact on accounting estimates is limited. However, because the impact of the spread of COVID-19 involves many uncertainties, depending on future developments it may have a material impact on the financial position and operating results of our Group from the next consolidated fiscal year onward.」
The explanation changed from stating that the impact of the infectious disease was difficult to estimate reasonably to stating that its current impact on accounting is limited while retaining the possibility of a material impact in the future. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the impact of the spread of COVID-19 described in the securities report for the previous consolidated fiscal year.」
It is stated that there have been no material changes to the accounting estimates based on the assumption of an impact from COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the impact of the spread of COVID-19 described in the securities report for the previous consolidated fiscal year.」
It is stated that there have been no material changes to the accounting estimates based on the assumption of an impact from COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the impact of the spread of COVID-19 described in the securities report for the previous consolidated fiscal year.」
It is stated that there have been no material changes to the accounting estimates based on the assumption of an impact from COVID-19. - FY2021ReframedAnnual report
「As it is currently difficult for our Group to reasonably estimate the impact of COVID-19, accounting estimates, including the recoverability of deferred tax assets and impairment accounting for fixed assets, are made based on information available when the consolidated financial statements are prepared. However, the impact of COVID-19 involves many uncertainties, and changes in the timing of containment and the impact on the economic environment may affect the financial position and operating results of our Group.」
The description changed from the previous assumption that the impact of the infectious disease would continue for a certain period to an explanation that reasonable estimates are difficult and estimates are made based on available information. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the impact of the spread of COVID-19 described in the securities report for the previous consolidated fiscal year.」
It is stated that there have been no material changes to the accounting estimates based on the assumption of an impact from COVID-19. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the impact of the spread of COVID-19 described in the securities report for the previous consolidated fiscal year.」
It is stated that there have been no material changes to the accounting estimates based on the assumption of an impact from COVID-19. - FY2020First statedAnnual report
「Accounting estimates, including the recoverability of deferred tax assets, are made on the assumption that the impact will continue for a certain period during the fiscal year ending December 2021.」
The recoverability of deferred tax assets and other matters are estimated based on the assumption that the impact of COVID-19 will continue for a certain period during the fiscal year ending December 2021.