Accounting estimates reflecting the impact of COVID-19
First written in FY2020-Q3. 4 of 7 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2022Assumption revised to reflect a limited impact from COVID-19Annual report
「The company estimates future cash flows based on the assumption that the impact of COVID-19 is trending toward recovery and will have a limited impact on the Group’s results, and has made accounting estimates relating to the application of impairment accounting to property, plant and equipment, including goodwill, for the current consolidated fiscal year.」
The company uses in its accounting estimates the assumption that the impact of COVID-19 on its results is trending toward recovery and will be limited. - FY2022-Q3RestatedAnnual report
「The assumptions used in accounting estimates relating to COVID-19 are unchanged from the additional information included in the securities report for the previous fiscal year.」
The company has reconfirmed that the assumptions underlying accounting estimates in light of COVID-19 remain unchanged. - FY2022-Q2RestatedAnnual report
「The assumptions used in accounting estimates relating to COVID-19 are unchanged from the additional information included in the securities report for the previous fiscal year.」
The company has reconfirmed that the assumptions underlying accounting estimates in light of COVID-19 remain unchanged. - FY2022-Q1RestatedAnnual report
「The assumptions used in accounting estimates relating to COVID-19 are unchanged from the additional information included in the securities report for the previous fiscal year.」
The company has reconfirmed that there have been no material changes in the assumptions underlying accounting estimates in light of COVID-19. - FY2021AdvancedAnnual report
「In Japan, we assume that conditions will gradually recover from the latter part of the fiscal year ending November 2022 and return to levels comparable to the fiscal year ended November 2019 in the fiscal year ending November 2023. In Asia, conditions are already on a recovery trend, and we assume that they will return to levels comparable to the fiscal year ended November 2019 in the fiscal year ending November 2022. In Europe and North America, as in Asia, we assume that conditions will return to levels comparable to the fiscal year ended November 2019 in the fiscal year ending November 2022.」
The company has specified the expected recovery timing by region and the assumption of recovery to levels comparable to the fiscal year ended November 2019 in its accounting estimates in light of COVID-19. - FY2021-Q1RestatedAnnual report
「The assumptions used in accounting estimates relating to COVID-19 in the Japan, Asia and Europe and North America segments are unchanged from the additional information included in the securities report for the previous fiscal year.」
The company has reconfirmed that the assumptions underlying accounting estimates for each segment in light of COVID-19 remain unchanged. - FY2020-Q3First statedAnnual report
「The assumptions used in accounting estimates relating to COVID-19 in the Japan, Asia and Europe and North America segments are unchanged from the additional information included in the quarterly securities report for the cumulative second quarter of the fiscal year.」
The company has included as additional information the accounting estimates for each segment in light of COVID-19 and the fact that the related assumptions remain unchanged.