Accounting estimates based on the assumption that the impact of COVID-19 would continue until around the end of March 2023
First written in FY2022-Q3. 1 of 5 entries say "Softened", first in FY2022. Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 2 of 10 companies on the "Worse" side.
3 other companies' latest entry also says "Other".
- FY2023-Q3The expected duration of the pandemic's impact was extended to the end of June 2023Annual report
「The company has made accounting estimates on the assumption that the impact of COVID-19 would continue at least until around the end of June 2023 and would then gradually normalize.」
The assumed duration of the pandemic's impact used in accounting estimates was extended from the previous assumption of at least around the end of December 2022 to around the end of June 2023. - FY2023-Q2The expected duration of the pandemic's impact was extended to the end of December 2022Annual report
「The company has reflected in its accounting treatment accounting estimates based on the assumption that the impact of the spread of COVID-19 would continue at least until around the end of December 2022 and would then gradually normalize, including for the preparation of future cash plans and the assessment of impairment losses.」
The accounting assumption regarding the duration of the pandemic's impact was changed from the previous assumption of at least around the end of September 2022 to around the end of December 2022. - FY2023-Q1RestatedAnnual report
「The company has reflected in its accounting treatment accounting estimates based on the assumption that the impact of the spread of COVID-19 would continue at least until around the end of September 2022 and would then gradually normalize, including for the preparation of future cash plans and the assessment of impairment losses.」
The company continued to use, in accounting estimates for cash planning and impairment assessments, the assumption that the impact of COVID-19 would continue at least until around the end of September 2022 and would then gradually normalize. - FY2022SoftenedAnnual report
「The company has made accounting estimates on the assumption that the impact of COVID-19 would continue at least until around the end of September 2022 and would then gradually normalize.」
The assumed duration of the impact was shortened from the previous assumption that it would continue at least until around the end of March 2023 to around the end of September 2022. - FY2022-Q3First statedAnnual report
「The company changed its assumption to one that the impact of the spread of COVID-19 would continue at least until around the end of March 2023 and would then gradually normalize, and reflected accounting estimates based on certain assumptions in its accounting treatment, including the preparation of future cash plans and the assessment of impairment losses.」
The company changed its assumption to one that the impact of COVID-19 would continue at least until around the end of March 2023 and would then gradually normalize, and reflected this in accounting estimates for cash planning and impairment assessments.