Accounting Estimates Based on Assumptions Regarding COVID-19
First written in FY2020-Q2. 5 of 7 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 related to the spread of COVID-19 described under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The Company stated that there were no material changes to its accounting estimates regarding impairment and deferred tax assets based on the assumption that COVID-19 would continue to spread. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates related to the spread of COVID-19 described under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The Company stated that there were no material changes to its accounting estimates regarding impairment and deferred tax assets, based on the assumption that COVID-19 would continue to spread. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates related to the spread of COVID-19 described under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The Company stated that there were no material changes to its accounting estimates regarding impairment and deferred tax assets, based on the assumption that COVID-19 would continue to spread. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates related to the spread of COVID-19 described under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The Company stated that there were no material changes to its accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, based on the assumption that COVID-19 would continue to spread. - FY2020ReframedAnnual report
「Based on the situation following the previous declaration of a state of emergency, the Company made accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, based on the assumption that the impact on future business performance would be limited.」
The accounting estimates were revised from the previous assumption that the impact of the pandemic would gradually diminish to an assumption, based on the situation following the previous declaration of a state of emergency, that its future impact would be limited. - FY2020-Q3RestatedAnnual report
「Although the expansion of COVID-19 affected the business activities of the Group, the Company made accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, based on the assumption that the impact of COVID-19 would gradually diminish as economic activity resumed.」
The Company has continued making accounting estimates regarding impairment and the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 would gradually diminish as economic activity resumed. - FY2020-Q2First statedAnnual report
「Although the business activities of the Group were affected by the COVID-19 pandemic, the Company made accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, based on the assumption that the impact of COVID-19 would gradually diminish through the end of the consolidated fiscal year.」
The Company made accounting estimates for impairment and the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 would gradually diminish through the end of the consolidated fiscal year.