Accounting Estimates Based on a Limited Impact from COVID-19
First written in FY2021-Q3. 3 of 5 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2024DroppedAnnual report
「The Group's consolidated financial statements are prepared in accordance with the Regulation Concerning Terminology, Forms and Preparation Methods of Consolidated Financial Statements.」
The accounting estimate assumption that the impact of COVID-19 was limited, which had been described previously, cannot be confirmed in the current fiscal year's description of accounting policies and estimates. - FY2023-Q3RestatedAnnual report
「Although the impact of the spread of COVID-19 on the Group's business and other activities varies by business, it is currently limited. The accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets, are also based on the assumption that the impact is limited.」
The policy of assuming a limited impact from COVID-19 in accounting estimates is reiterated, and the Company states that there have been no material changes to the assumptions. - FY2022-Q2RestatedAnnual report
「Although the impact of the spread of COVID-19 on the Group's business and other activities varies by business, it is currently limited. The accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets, are also based on the assumption that the impact is limited.」
The policy of assuming a limited impact from COVID-19 in accounting estimates is reiterated, and the Company states that there have been no material changes to the assumptions. - FY2022-Q1RestatedAnnual report
「Although the impact of the spread of COVID-19 on the Group's business and other activities varies by business, it is currently limited. The accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets, are also based on the assumption that the impact is limited.」
The policy of assuming a limited impact from COVID-19 in accounting estimates is reiterated, and the Company states that there have been no material changes to the assumptions underlying the accounting estimates. - FY2021-Q3First statedAnnual report
「Although the impact of the spread of COVID-19 on the Group's business and other activities varies by business, it is currently limited. The accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets, are also based on the assumption that the impact is limited.」
The accounting estimates assume that the business impact of COVID-19 is limited, and that the business will recover to pre-pandemic levels by the end of the fiscal year.