Accounting Estimates Reflecting the Impact of COVID-19
First written in FY2020. 5 of 7 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions regarding the timing of the containment of COVID-19 and other matters described in the previous fiscal year's securities report under Additional Information (Impact of COVID-19).」
The company has reconfirmed that there have been no material changes to the assumptions underlying the accounting estimates regarding the timing of the containment of COVID-19 and other matters. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the timing of the containment of COVID-19 and other matters described in the previous fiscal year's securities report under Additional Information (Impact of COVID-19).」
The company has reconfirmed that there have been no material changes to the assumptions underlying the accounting estimates regarding the timing of the containment of COVID-19 and other matters. - FY2022Updated the period covered by the accounting recovery assumptionsAnnual report
「Although it is difficult to predict how the impact of COVID-19 will spread or when it will be contained, based on information available as of the end of the fiscal year, the company has made accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that the impact on economic activity will continue for a certain period of the fiscal year ending March 2023, followed by a gradual recovery.」
The company estimates impairment losses and the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 will continue for a certain period of the fiscal year ending March 2023, followed by a gradual recovery. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding when the COVID-19 pandemic will subside and other matters stated in the “Additional Information” section of the previous fiscal year’s Annual Securities Report under “Accounting Estimates Related to the Impact of the Spread of COVID-19.”」
There have been no material changes to the assumptions underlying the accounting estimates regarding the timing of the containment of COVID-19 and other matters. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding when the COVID-19 pandemic will subside and other matters stated in the “Additional Information” section of the previous fiscal year’s Annual Securities Report under “Accounting Estimates Related to the Impact of the Spread of COVID-19.”」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates regarding the timing of the containment of COVID-19 and other matters. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding when the COVID-19 pandemic will subside and other matters stated in the “Additional Information” section of the previous fiscal year’s Annual Securities Report under “Accounting Estimates Related to the Impact of the Spread of COVID-19.”」
The company stated that there had been no material changes to the assumptions underlying its accounting estimates regarding when the COVID-19 pandemic would subside and other matters. - FY2020First statedAnnual report
「Although it is difficult to predict how the COVID-19 pandemic will spread or when it will subside, based on information available as of the end of the consolidated fiscal year, the company made accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, on the assumption that the impact on economic activity would continue for a certain period of the fiscal year ending March 2021, followed by a gradual recovery.」
The company estimated impairment of fixed assets and the recoverability of deferred tax assets based on the assumption that the impact of the pandemic would continue for a certain period of the fiscal year ending March 2021 before gradually recovering.