Continuation of Accounting Estimate Assumptions Regarding the Impact of the Pandemic
First written in FY2021-Q2. 3 of 6 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2023: 3 of 36 companies on the "Worse" side.
0 other companies' latest entry also says "Raised".
- FY2022RaisedAnnual report
「The impact of the spread of COVID-19, one of the key assumptions, has a high degree of estimation uncertainty. If it has a material impact on estimates of undiscounted future cash flows, an impairment loss may be recognized in the consolidated financial statements for the following consolidated fiscal year.」
Impairment testing was conducted on the assumption that the impact of COVID-19 would continue for a certain period during the fiscal year ending March 2023, extending the period over which the impact on accounting estimates was considered beyond the previous assumption. - FY2022-Q3RestatedAnnual report
「There has been no material change in the assumptions regarding the impact of COVID-19 described in the “Additional Information (Accounting Estimates Regarding the Impact of the Spread of COVID-19)” section of the securities report for the previous consolidated fiscal year.」
The accounting-estimate assumptions regarding the impact of COVID-19 have continued without material change from the previous consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「There has been no material change in the assumptions regarding the impact of COVID-19 described in the “Additional Information (Accounting Estimates Regarding the Impact of the Spread of COVID-19)” section of the securities report for the previous consolidated fiscal year.」
The accounting-estimate assumptions regarding the impact of COVID-19 have continued without material change from the previous consolidated fiscal year. - FY2021RestatedAnnual report
「Accounting estimates have been prepared on the assumption that the impact of economic stagnation caused by people refraining from going out would continue for a certain period during the fiscal year ending March 2022.」
The accounting-estimate assumption that the impact of COVID-19 would continue for a certain period during the fiscal year ending March 2022 has continued. - FY2021-Q3ReframedAnnual report
「In the previous consolidated fiscal year, we assumed that “the impact of economic stagnation due to people refraining from going out would continue for a certain period during the fiscal year ending March 2021.” However, following a review based on the recent status of COVID-19 infections, we changed the assumption to “the impact would continue for a certain period from the end of the cumulative consolidated third-quarter accounting period under review” and prepared the accounting estimates accordingly.」
The assumptions used for accounting estimates regarding the impact of COVID-19 were reviewed and changed to assume that the impact would continue for a certain period after the end of the cumulative consolidated third-quarter accounting period under review. - FY2021-Q2First statedAnnual report
「There has been no material change in the assumptions regarding the impact of COVID-19 described in the “Additional Information (Impact of the Spread of COVID-19)” section of the securities report for the previous consolidated fiscal year.」
The accounting-estimate assumptions regarding the impact of COVID-19 have continued without material change from those in the securities report for the previous consolidated fiscal year.