Changes in Accounting Estimates Based on the Assumption That the Effects of COVID-19 Will Continue
First written in FY2021-Q3. 6 of 7 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
39 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual 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.」
Reconfirmed that there had been no significant changes since the previous fiscal year in the accounting estimates and related assumptions. - 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.」
Reconfirmed that there had been no significant changes since the previous fiscal year in the accounting estimates and related assumptions. - FY2023-Q3RestatedAnnual report
「During the 3rd quarter cumulative consolidated period, there were no significant changes in the assumptions concerning the impact of the spread of COVID-19 described in the significant accounting estimates in the securities report for the previous consolidated fiscal year.」
Reconfirmed that there were no significant changes in the assumption that the impact of COVID-19 would continue for a certain period. - FY2022RestatedAnnual report
「The company estimated future cash flows based on the assumption that the impact of COVID-19 would continue for a certain period during the following consolidated fiscal year.」
Used the assumption that the impact of COVID-19 would continue for a certain period during the following consolidated fiscal year in estimates for impairment of fixed assets and the recoverability of deferred tax assets. - FY2022-Q2RestatedAnnual report
「During the 2nd quarter cumulative consolidated period, there were no significant changes in the assumptions concerning the impact of the spread of COVID-19 described in the significant accounting estimates in the securities report for the previous consolidated fiscal year.」
Reconfirmed that there were no significant changes in accounting estimates based on the assumption that the impact of COVID-19 would continue for a certain period. - FY2022-Q1RestatedAnnual report
「During the 1st quarter cumulative consolidated period, there were no significant changes in the assumptions concerning the impact of the spread of COVID-19 described in the significant accounting estimates in the securities report for the previous consolidated fiscal year.」
Reconfirmed that there were no significant changes in estimates concerning impairment accounting and the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 would continue for a certain period. - FY2021-Q3First statedAnnual report
「After comprehensively considering current conditions and other factors, the Group changed its assumption regarding the period affected by COVID-19 to assume that the impact would continue for a certain period both in Japan and overseas from the following consolidated fiscal year onward, and made accounting estimates including impairment accounting for fixed assets and the recoverability of deferred tax assets.」
For the first time, separately described as a standalone topic the change in the assumption that the impact of COVID-19 would continue for a certain period from the following consolidated fiscal year onward and its reflection in estimates concerning impairment accounting for fixed assets and the recoverability of deferred tax assets.