Accounting estimates based on the impact of COVID-19
First written in FY2021-Q1. 9 of 10 entries say "Restated". Latest entry: FY2024-Q2.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2024-Q2RestatedAnnual report
「Although it remains difficult to reasonably quantify the impact of COVID-19, in reflecting that impact in accounting estimates, including the recoverability of deferred tax assets, the company has established the following assumptions for the fiscal year ending March 2024 based on information available when preparing the consolidated financial statements. It states that there have been no material changes from the information presented in the annual securities report for the previous consolidated fiscal year.」
For accounting estimates for the fiscal year ending March 2024, the company continues to assume that social and economic activity will recover in 3 stages and states that there have been no material changes from the previous fiscal year. - FY2024-Q1RestatedAnnual report
「Although it remains difficult to reasonably quantify the impact of COVID-19, in reflecting that impact in accounting estimates, including the recoverability of deferred tax assets, the company has established the following assumptions for the fiscal year ending March 2024 based on information available when preparing the consolidated financial statements. It states that there have been no material changes from the information presented in the annual securities report for the previous consolidated fiscal year.」
For the fiscal year ending March 2024, the company continues to use in its accounting estimates the assumption that the impact of COVID-19 will recover in 3 stages. It states that there have been no material changes from the previous year's annual securities report. - FY2023-Q2RestatedAnnual report
「Although it remains difficult to reasonably quantify the impact of COVID-19, in reflecting that impact in accounting estimates, including the recoverability of deferred tax assets, the company has established the following assumptions for the fiscal year ending March 2023 based on information available when preparing the consolidated financial statements. It states that there have been no material changes from the information presented in the annual securities report for the previous consolidated fiscal year.」
The company continues to use in its accounting estimates the assumption that the impact of COVID-19 will recover in 3 stages: through September 2022, from October 2022 through September 2023, and from October 2023 onward. - FY2023-Q1RestatedAnnual report
「Although it remains difficult to reasonably quantify the impact of COVID-19, in reflecting that impact in accounting estimates, including the recoverability of deferred tax assets, the company has established the following assumptions for the fiscal year ending March 2023 based on information available when preparing the consolidated financial statements. It states that there have been no material changes from the information presented in the annual securities report for the previous consolidated fiscal year.」
For the fiscal year ending March 2023, the company continues to use in its accounting estimates the assumption that the movement of people in Japan and overseas and economic activity will recover in 3 stages. It also states that it does not expect conditions to fully return to pre-pandemic levels even after reaching the third stage. - FY2022-Q3RestatedAnnual report
「Although it remains difficult to reasonably quantify the impact of COVID-19, in reflecting that impact in accounting estimates, including the recoverability of deferred tax assets, the company has established the following assumptions for the fiscal year ending March 2022 based on information available when preparing the consolidated financial statements. It states that there have been no material changes from the information presented in the annual securities report for the previous consolidated fiscal year.」
The company continues to use in its accounting estimates the assumption that the impact of COVID-19 will recover in 3 stages: through March 2022, from April 2022 through March 2023, and from April 2023 onward. - FY2022-Q2RestatedAnnual report
「Although it remains difficult to reasonably quantify the impact of COVID-19, in reflecting that impact in accounting estimates, including the recoverability of deferred tax assets, the company has established the following assumptions for the fiscal year ending March 2022 based on information available when preparing the consolidated financial statements. It states that there have been no material changes from the information presented in the annual securities report for the previous consolidated fiscal year.」
The company continues to use in its accounting estimates the assumption that social and economic activity will recover in 3 stages: through March 2022, from April 2022 through March 2023, and from April 2023 onward. - FY2022-Q1RestatedAnnual report
「Although it remains difficult to reasonably quantify the impact of COVID-19, in reflecting that impact in accounting estimates, including the recoverability of deferred tax assets, the company has established the following assumptions for the fiscal year ending March 2022 based on information available when preparing the consolidated financial statements. It states that there have been no material changes from the information presented in the annual securities report for the previous consolidated fiscal year.」
The company uses in its accounting estimates the assumption that the impact of COVID-19 will recover in 3 stages: through March 2022, from April 2022 through March 2023, and from April 2023 onward. It states that there have been no material changes from the previous fiscal year. - FY2021-Q3RestatedAnnual report
「Although it remains difficult to reasonably quantify the impact of COVID-19, for the fiscal year ending March 2021 the company assumed that the impact of the state of emergency declared by the government in April 2020 and the associated requests from local governments to refrain from going out would continue for a certain period even after their lifting, and made accounting estimates, including the recoverability of deferred tax assets, based on that assumption.」
The company continues to use the assumption that the impact of COVID-19 would continue for a certain period after the lifting of states of emergency and other measures in its accounting estimates. It states that there have been no material changes from the information presented in the annual securities report for the previous fiscal year. - FY2021-Q2RestatedAnnual report
「For the fiscal year ending March 2021, the company assumed that the impact of the states of emergency declared by the government and requests from local governments to refrain from going out would continue for a certain period even after their lifting, and made accounting estimates, including the recoverability of deferred tax assets, based on that assumption.」
The company continues to use the assumption that the impact of COVID-19 would continue for a certain period after the lifting of states of emergency and other measures in accounting estimates, including the recoverability of deferred tax assets. It states that there have been no material changes. - FY2021-Q1First statedAnnual report
「For the fiscal year ending March 2021, the company assumed that the impact of the states of emergency declared by the government and requests from local governments to refrain from going out would continue for a certain period even after their lifting, and made accounting estimates, including the recoverability of deferred tax assets, based on that assumption.」
The company assumed that the impact of COVID-19 would continue for a certain period even after the lifting of states of emergency and other measures, and reflected this assumption in estimates including the recoverability of deferred tax assets.