Accounting estimates assuming normalization of the economic environment from the fiscal year ending September 2021 onward
First written in FY2020-Q3. 10 of 14 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2026-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
会計上の見積り及びその仮定について、前事業年度から重要な変更がないとの説明を継続している。 - FY2024ReframedAnnual report
「当社グループが、連結財務諸表の作成にあたって用いた会計上の見積り及び当該見積りの仮定のうち、重要なものは以下のとおりであります。・販売用不動産の評価・固定資産（のれんを除く）の減損・のれんの評価」
新型コロナウイルス感染症の正常化仮定を中心とした従来の記載から、販売用不動産、固定資産及びのれんの評価を重要な会計上の見積りとして明示している。 - FY2024-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
会計上の見積り及びその仮定について、前事業年度から重要な変更がないとの説明を継続している。 - FY2023-Q2RestatedAnnual report
「前連結会計年度の有価証券報告書の（追加情報）に記載した会計上の見積りを行う上での新型コロナウイルス感染症の影響に関する仮定について重要な変更はありません。」
It states that there have been no material changes since the previous consolidated fiscal year in the assumptions underlying the accounting estimates for the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「前連結会計年度の有価証券報告書の（追加情報）に記載した会計上の見積りを行う上での新型コロナウイルス感染症の影響に関する仮定について重要な変更はありません。」
It states that there have been no material changes since the previous consolidated fiscal year in the assumptions underlying the accounting estimates for the impact of COVID-19. - FY2022ReframedAnnual report
「新型コロナウイルス感染症の当連結会計年度における影響は限定的であり、翌連結会計年度以降、経済環境は緩やかに正常化すると仮定し」
経済環境の正常化時期を特定年度から「翌連結会計年度以降」へ一般化し、連結初年度の会計上の見積りに用いる仮定として記載している。 - FY2022-Q3RestatedAnnual report
「There have been no material changes from the previous fiscal year in the assumptions regarding the effects of COVID-19 used in making the accounting estimates described in the notes to the securities report for the previous fiscal year.」
The company states that there have been no significant changes from the previous fiscal year to the assumptions used in accounting estimates concerning the effects of the COVID-19 pandemic. - FY2022-Q2RestatedAnnual report
「There have been no material changes from the previous fiscal year in the assumptions regarding the effects of COVID-19 used in making the accounting estimates described in the notes to the securities report for the previous fiscal year.」
The company states that there have been no significant changes from the previous fiscal year to the assumptions used in accounting estimates concerning the effects of the COVID-19 pandemic. - FY2022-Q1RestatedAnnual report
「前事業年度の有価証券報告書に記載した会計上の見積りを行う上での新型コロナウイルス感染症の影響に関する仮定について重要な変更はありません。」
The company stated that there had been no material changes from the previous fiscal year in the assumptions used for accounting estimates concerning the effects of COVID-19. - FY2021ReframedAnnual report
「新型コロナウイルス感染症の当事業年度における影響は限定的であり、2022年９月期以降、経済環境は緩やかに正常化すると仮定し、固定資産の減損損失及び繰延税金資産の回収可能性等の会計上の見積りを行っております。」
経済環境の正常化を見込む時期が従来の2021年9月期以降から2022年9月期以降へ移り、当事業年度への感染症の影響は限定的と説明している。 - FY2021-Q3RestatedAnnual report
「There have been no material changes from the previous fiscal year in the assumptions regarding the effects of COVID-19 used in making the accounting estimates described in the notes to the securities report for the previous fiscal year.」
The company stated that there had been no material changes from the previous fiscal year in the assumptions used for accounting estimates concerning the effects of COVID-19. - FY2021-Q2RestatedAnnual report
「There have been no material changes from the previous fiscal year in the assumptions regarding the effects of COVID-19 used in making the accounting estimates described in the notes to the securities report for the previous fiscal year.」
The company stated that there had been no material changes from the previous fiscal year in the assumptions used for accounting estimates concerning the effects of COVID-19. - FY2021-Q1RestatedAnnual report
「There have been no material changes from the previous fiscal year in the assumptions regarding the effects of COVID-19 used in making the accounting estimates described in the notes to the securities report for the previous fiscal year.」
The company stated that there had been no material changes from the previous fiscal year in the assumptions used for accounting estimates concerning the effects of COVID-19. - FY2020-Q3First statedAnnual report
「新型コロナウイルス感染症の影響について、2021年９月期以降、経済環境は緩やかに正常化すると仮定し、固定資産の減損損失及び繰延税金資産の回収可能性等の会計上の見積りを行っております。」
新型コロナウイルス感染症の影響を踏まえ、2021年9月期以降に経済環境が緩やかに正常化するとの仮定に基づき、固定資産の減損損失及び繰延税金資産の回収可能性等を見積もっている。