Estimates for impairment accounting for fixed assets incorporating the impact of COVID-19
First written in FY2021-Q1. 8 of 11 entries say "Restated". Latest entry: FY2024-Q1.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
15 other companies' latest entry also says "Dropped".
- FY2024-Q1DroppedAnnual reportThe current quarterly report contains no specific disclosures on accounting estimates, such as impairment accounting for fixed assets, incorporating the impact of COVID-19.
- FY2023-Q3RestatedAnnual report
「Although the impact of COVID-19 on the Group's businesses varies by business in both nature and extent, estimates incorporate a certain degree of impact based on the actual results of each business. There have been no significant changes since the end of the previous consolidated fiscal year to the assumptions, including those concerning the future impact of COVID-19 on results.」
The Company reflects the impact of the infectious disease in its accounting estimates based on the actual results of each business and states that there have been no significant changes to the assumptions. - FY2023-Q2RestatedAnnual report
「Although the impact of COVID-19 on the Group's businesses varies by business in both nature and extent, estimates incorporate a certain degree of impact based on the actual results of each business. There have been no significant changes since the end of the previous consolidated fiscal year to the assumptions, including those concerning the future impact of COVID-19 on results.」
The Company reflects the impact of the infectious disease in its accounting estimates based on the actual results of each business and states that there have been no significant changes to the assumptions. - FY2023-Q1RestatedAnnual report
「There have been no significant changes since the end of the previous consolidated fiscal year to the assumptions, including those concerning the future impact of COVID-19 on results.」
The Company states that there have been no significant changes since the end of the previous fiscal year to the accounting estimates incorporating the impact of COVID-19. - FY2022-Q3RestatedAnnual report
「There have been no significant changes since the end of the previous consolidated fiscal year to the assumptions, including those concerning the future impact of COVID-19 on results.」
The Company states that there have been no significant changes since the end of the previous fiscal year to the accounting estimates incorporating the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no significant changes since the end of the previous consolidated fiscal year to the assumptions, including those concerning the future impact of COVID-19 on results.」
The Company states that there have been no significant changes since the end of the previous fiscal year to the accounting estimates incorporating the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no significant changes since the end of the previous consolidated fiscal year to the assumptions, including those concerning the future impact of COVID-19 on results.」
The Company states that there have been no significant changes since the end of the previous fiscal year to the accounting estimates incorporating the impact of COVID-19. - FY2021RestatedAnnual report
「Estimates for the following consolidated fiscal year incorporate a certain degree of impact from COVID-19 based on the actual results of each business.」
The Company continues to incorporate the impact of COVID-19 by business into its accounting estimates. - FY2021-Q3RestatedAnnual report
「There have been no significant changes to the assumptions described in the additional information section of the quarterly report for the second quarter of the current consolidated fiscal year, including assumptions concerning the future spread and timing of the containment of COVID-19.」
Stated that there have been no material changes to the assumptions underlying accounting estimates concerning the spread of COVID-19 and the timing of its end. - FY2021-Q2SoftenedAnnual report
「Although the impact of COVID-19 on the Group's businesses varies by business in both nature and extent, accounting estimates have been made for businesses affected by factors such as declines in operating revenue, based on the assumption that the impact will largely subside by the end of the following consolidated fiscal year at the latest.」
The assumed period for the impact to subside has been extended from the previous assumption that it would largely subside by the end of the current consolidated fiscal year to the end of the following consolidated fiscal year at the latest. In addition, the Company recognized an impairment loss of ¥121.798 million in the current quarter on business-use land whose market value had declined. - FY2021-Q1First statedAnnual report
「Although the impact of COVID-19 on the Group's businesses varies by business in both nature and extent, accounting estimates have been made for businesses affected by factors such as declines in operating revenue, based on the assumption that the impact will largely subside by the end of the current consolidated fiscal year.」
For businesses affected by factors such as declines in operating revenue, estimates for impairment accounting for fixed assets are being made based on the assumption that the impact, which varies by business, will largely subside by the end of the current consolidated fiscal year.