Accounting estimates based on assumptions regarding the spread of COVID-19
First written in FY2021-Q1. 5 of 7 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3SoftenedAnnual report
「The spread of COVID-19 is an event that has a material impact on the economy and corporate activities, and it is difficult to predict how it will spread or when it will subside. Based on external information and other data available as of the end of the third quarter of the current fiscal year, the Group has assumed that the impact will continue for a certain period and has made accounting estimates, including judgments regarding whether impairment losses on fixed assets should be recognized and their measurement, and the recoverability of deferred tax assets.」
The previous explicit end date of the assumption that the impact of the infection would continue through the fiscal year ending March 2022 has been removed and replaced with the wording “for a certain period.” - FY2022-Q2RestatedAnnual report
「The spread of COVID-19 is an event that has a material impact on the economy and corporate activities, and it is difficult to predict how it will spread or when it will subside. Based on external information and other data available as of the end of the second quarter of the current fiscal year, the Group has assumed that the impact will continue for a certain period through the fiscal year ending March 2022 and has made accounting estimates, including judgments regarding whether impairment losses on fixed assets should be recognized and their measurement, and the recoverability of deferred tax assets.」
The Group has continued to apply the assumption that the impact of the infection would continue through the fiscal year ending March 2022 and to make accounting estimates relating to fixed assets and deferred tax assets. - FY2022-Q1RestatedAnnual report
「Based on external information and other data available as of the end of the first quarter of the current fiscal year, the Group has assumed that the impact will continue for a certain period through the fiscal year ending March 2022 and has made accounting estimates, including judgments regarding whether impairment losses on fixed assets should be recognized and their measurement, and the recoverability of deferred tax assets.」
The Group has continued to apply the assumption that the impact of the infection would continue through the fiscal year ending March 2022 and to make accounting estimates relating to fixed assets and deferred tax assets. - FY2021RestatedAnnual report
「Based on external information and other data available as of the end of the fiscal year, the Group has assumed that the impact will continue for a certain period through the fiscal year ending March 2022 and has made accounting estimates, including judgments regarding whether impairment losses on fixed assets should be recognized and their measurement, and the recoverability of deferred tax assets.」
At year-end, the Group continued to apply the assumption that the impact of the infection would continue through the fiscal year ending March 2022 and to make estimates relating to fixed assets and deferred tax assets. - FY2021-Q3RestatedAnnual report
「The spread of COVID-19 is an event that has a material impact on the economy and corporate activities, and it is difficult to predict how it will spread or when it will subside. Based on external information and other data available as of the end of the third quarter of the current fiscal year, the Group has assumed that the impact will continue for a certain period through the fiscal year ending March 2022 and has made accounting estimates, including judgments regarding whether impairment losses on fixed assets should be recognized and their measurement, and the recoverability of deferred tax assets.」
The Group has continued to make accounting estimates regarding impairment of fixed assets and the recoverability of deferred tax assets, based on the assumption that the impact of the infection will continue through the fiscal year ending March 2022. - FY2021-Q2RestatedAnnual report
「The spread of COVID-19 is an event that has a material impact on the economy and corporate activities, and it is difficult to predict how it will spread or when it will subside. Based on external information and other data available as of the end of the second quarter of the current fiscal year, the Group has assumed that the impact will continue for a certain period through the fiscal year ending March 2022 and has made accounting estimates, including judgments regarding whether impairment losses on fixed assets should be recognized and their measurement, and the recoverability of deferred tax assets.」
The Group has continued to make accounting estimates regarding impairment of fixed assets and the recoverability of deferred tax assets, based on the assumption that the impact of the infection will continue through the fiscal year ending March 2022. - FY2021-Q1First statedAnnual report
「Based on external information and other data available as of the end of the first quarter of the current fiscal year, the Group has assumed that the impact will continue for a certain period through the fiscal year ending March 2022 and has made accounting estimates, including judgments regarding whether impairment losses on fixed assets should be recognized and their measurement, and the recoverability of deferred tax assets.」
The Group has assumed that the impact of the infection will continue through the fiscal year ending March 2022 and has made accounting estimates regarding impairment of fixed assets and the recoverability of deferred tax assets.