Reflecting the Spread of COVID-19 in Accounting Estimates
First written in FY2020. 9 of 12 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
- FY2023-Q3RestatedAnnual report
「The Group has made accounting estimates, including assessments of the recoverability of deferred tax assets and impairment losses, based on the assumption that the effects of the pandemic will continue throughout the fiscal year ending March 2023.」
The company has maintained the assumption that the effects of the pandemic will continue throughout the fiscal year ending March 2023 and has reflected it in accounting estimates, including the recoverability of deferred tax assets and impairment losses. There have been no material changes from the end of the previous consolidated fiscal year. - FY2023-Q2RestatedAnnual report
「The Group has made accounting estimates, including assessments of the recoverability of deferred tax assets and impairment losses, based on the assumption that the effects of the pandemic will continue throughout the fiscal year ending March 2023.」
The company has maintained the assumption that the effects of the pandemic will continue throughout the fiscal year ending March 2023 and has reflected it in accounting estimates, including the recoverability of deferred tax assets and impairment losses. There have been no material changes from the end of the previous consolidated fiscal year. - FY2023-Q1RestatedAnnual report
「The Group has made accounting estimates, including assessments of the recoverability of deferred tax assets and impairment losses, based on the assumption that the effects of the pandemic will continue throughout the fiscal year ending March 2023.」
The company has maintained the assumption that the effects of the pandemic will continue throughout the fiscal year ending March 2023 and has reflected it in accounting estimates, including the recoverability of deferred tax assets and impairment losses. There have been no material changes from the end of the previous consolidated fiscal year. - FY2022RaisedAnnual report
「The Group has made accounting estimates, including assessments of the recoverability of deferred tax assets and impairment losses, based on the assumption that the effects of the pandemic will continue throughout the fiscal year ending March 2023.」
The assumed period of the pandemic’s effects has been extended from the fiscal year ending March 2022 to throughout the fiscal year ending March 2023. The company has assumed that cargo volumes in the following fiscal year will be broadly at the same level as in the current fiscal year and that crude oil prices will remain elevated for the foreseeable future. - FY2022-Q3RestatedAnnual report
「The Group has made accounting estimates, including assessments of the recoverability of deferred tax assets and impairment losses, based on the assumption that the effects of the pandemic will continue throughout the fiscal year ending March 2022.」
The company has maintained the assumption that the effects of the pandemic will continue throughout the fiscal year ending March 2022 and has reflected it in accounting estimates, including the recoverability of deferred tax assets and impairment losses. - FY2022-Q2RestatedAnnual report
「The Group has made accounting estimates, including assessments of the recoverability of deferred tax assets and impairment losses, based on the assumption that the effects of the pandemic will continue throughout the fiscal year ending March 2022.」
The company has maintained the assumption that the effects of the pandemic will continue throughout the fiscal year ending March 2022 and has reflected it in accounting estimates, including the recoverability of deferred tax assets and impairment losses. There have been no material changes from the end of the previous consolidated fiscal year. - FY2022-Q1RestatedAnnual report
「The Group has made accounting estimates, including assessments of the recoverability of deferred tax assets and impairment losses, based on the assumption that the effects of the pandemic will continue throughout the fiscal year ending March 2022.」
The company has maintained the assumption that the effects of the pandemic will continue throughout the fiscal year ending March 2022 and has reflected it in accounting estimates, including the recoverability of deferred tax assets and impairment losses. There have been no material changes from the end of the previous consolidated fiscal year. - FY2021RaisedAnnual report
「The company expects the effects of the pandemic to continue throughout the fiscal year ending March 2022. Based on this forecast, it has assumed that cargo volumes in the following fiscal year will recover to approximately 94% of the level in the consolidated fiscal year before the pandemic’s effects began, and that they will recover to approximately the same level thereafter.」
The assumed period of the pandemic’s effects has been extended from at least through March 2021 to throughout the fiscal year ending March 2022, and a quantitative assumption has been added that cargo volumes in the following fiscal year will be approximately 94% of the pre-pandemic level. - FY2021-Q3RestatedAnnual report
「The Group has made accounting estimates, including assessments of the recoverability of deferred tax assets and impairment losses, based on the assumption that the effects of the spread of the pandemic will continue at least through March 2021.」
The company has continued to reflect in its accounting estimates, including the recoverability of deferred tax assets and impairment losses, the assumption that the effects of the pandemic will continue at least through March 2021. There have been no material changes from the end of the previous consolidated fiscal year. - FY2021-Q2RestatedAnnual report
「The Group has made accounting estimates, including assessments of the recoverability of deferred tax assets and impairment losses, based on the assumption that the effects of the spread of the pandemic will continue at least through March 2021.」
The company has continued to reflect in its accounting estimates, including the recoverability of deferred tax assets and impairment losses, the assumption that the effects of the pandemic will continue at least through March 2021. There have been no material changes from the end of the previous consolidated fiscal year. - FY2021-Q1RestatedAnnual report
「The Group has made accounting estimates, including assessments of the recoverability of deferred tax assets and impairment losses, based on the assumption that the effects of the spread of the pandemic will continue at least through March 2021.」
The company has continued to reflect in its accounting estimates, including the recoverability of deferred tax assets and impairment losses, the assumption that the effects of the pandemic will continue at least through March 2021. There have been no material changes from the end of the previous consolidated fiscal year. - FY2020First statedAnnual report
「The company has reflected accounting estimates in its accounting treatment based on certain assumptions, including the assumption that the effects of the spread of COVID-19 will continue at least through March 2021, and has used these estimates in assessing the recoverability of deferred tax assets and determining impairment losses.」
The company has assumed that the effects of the pandemic will continue at least through March 2021 and has reflected this assumption in its accounting assessment of the recoverability of deferred tax assets and impairment losses. It also states that the effects involve many uncertainties.