Accounting Estimates Based on Assumptions Regarding the Spread of COVID-19
First written in FY2020. 7 of 9 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2026-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company has reconfirmed that there has been no material change in the accounting estimates and related assumptions described in the previous fiscal year. - FY2025-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company has reconfirmed that there has been no material change in the accounting estimates and related assumptions described in the previous fiscal year. - FY2024-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company has reconfirmed that there has been no material change in the accounting estimates and related assumptions described in the previous fiscal year. - FY2022-Q2RestatedAnnual report
「The company has reconfirmed that there has been no material change in the assumptions concerning the impact of COVID-19 described in the previous fiscal year’s annual securities report under Additional Information (Accounting Estimates Related to the Impact of the Spread of COVID-19).」
The company has reconfirmed that there has been no material change in the assumptions underlying the previous fiscal year’s accounting estimates concerning the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「The company has reconfirmed that there has been no material change in the assumptions concerning the impact of COVID-19 described in the previous fiscal year’s annual securities report under Additional Information (Accounting Estimates Related to the Impact of the Spread of COVID-19).」
The company has reconfirmed that there has been no material change in the assumptions underlying the previous fiscal year’s accounting estimates concerning the impact of COVID-19. - FY2021ReframedAnnual report
「In calculating the estimate, because the main cause of the company’s deteriorating performance was the spread of COVID-19, the company based its estimate on a business plan centered on introducing more efficient management, under the assumption that domestic tourism demand would recover as vaccination became widespread.」
The accounting assumptions have become more specific, moving from the previous estimate that the impact of COVID-19 would continue through summer 2020 to a goodwill valuation based on the recovery of domestic tourism demand as vaccines become widespread and the introduction of more efficient management. - FY2021-Q3RestatedAnnual report
「The company has reconfirmed that there has been no material change in the assumptions concerning the impact of COVID-19 described in the previous fiscal year’s annual securities report under Additional Information (Accounting Estimates Related to the Impact of the Spread of COVID-19).」
The company has reconfirmed that there has been no material change in the assumptions underlying the previous fiscal year’s accounting estimates concerning the impact of COVID-19. - FY2021-Q1RestatedAnnual report
「The company has reconfirmed that there has been no material change in the assumptions concerning the impact of COVID-19 described in the previous fiscal year’s annual securities report under Additional Information (Accounting Estimates Related to the Impact of the Spread of COVID-19).」
The company has reconfirmed that there has been no material change in the previous fiscal year’s accounting estimate assumption that the impact of COVID-19 would continue through summer 2020. - FY2020First statedAnnual report
「Although the spread of COVID-19 has affected current performance, including through a decline in sales, the company has prepared its accounting estimates on the assumption that the impact will continue through summer 2020.」
The company has for the first time stated its policy of making estimates concerning the recoverability of deferred tax assets and impairment of fixed assets based on the assumption that the impact of COVID-19 will continue through summer 2020.