Accounting Estimates Based on the Impact of COVID-19 Being Immaterial
First written in FY2021-Q2. 7 of 8 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions used in the accounting estimates concerning the impact of the spread of COVID-19 that were described in the additional information section of the securities report for the previous consolidated fiscal year.」
The treatment of the accounting assumption that the impact of COVID-19 on fixed-asset impairment, the recoverability of deferred tax assets and other items would be limited has continued without material change. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions used in the accounting estimates concerning the impact of the spread of COVID-19 that were described in the additional information section of the securities report for the previous consolidated fiscal year.」
The treatment of the accounting assumption that the impact of COVID-19 on fixed-asset impairment, the recoverability of deferred tax assets and other items would be limited has continued without material change. - FY2022RestatedAnnual report
「As COVID-19 is not expected to have a material impact on the Group's business activities, accounting estimates are made on the assumption that its impact on the Group's business activities will be limited.」
Accounting estimates assuming a limited impact from COVID-19 have continued for fixed-asset impairment, the recoverability of deferred tax assets and other items. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions used in the accounting estimates concerning the impact of the spread of COVID-19 that were described in the additional information section of the securities report for the previous consolidated fiscal year.」
It is stated that there have been no material changes to the assumption used in accounting estimates for fixed-asset impairment, the recoverability of deferred tax assets and other items that the impact of COVID-19 would be limited. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions used in the accounting estimates concerning the impact of the spread of COVID-19 that were described in the additional information section of the securities report for the previous consolidated fiscal year.」
It is stated that there have been no material changes to the accounting estimates based on the assumption that the impact of COVID-19 would be limited. - FY2021RestatedAnnual report
「As COVID-19 is not expected to have a material impact on the Group's business activities, accounting estimates are made on the assumption that its impact on the Group's business activities will be limited.」
Accounting estimates assuming a limited impact from COVID-19 have continued for fixed-asset impairment, the recoverability of deferred tax assets and other items. - FY2021-Q3RestatedAnnual report
「As COVID-19 is not expected to have a material impact on the Group's business activities, accounting estimates are made on the assumption that its impact on the Group's business activities will be limited.」
The assumption that the impact of COVID-19 would be limited in accounting estimates, including estimates of fixed-asset impairment and the recoverability of deferred tax assets, has continued. - FY2021-Q2First statedAnnual report
「For accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, the Group makes estimates based on information available at the present time. As COVID-19 is not expected to have a material impact on the Group's business activities, accounting estimates are made on the assumption that its impact on the Group's business activities will be limited.」
An accounting assumption that the impact of COVID-19 on business activities would be limited was disclosed for the first time in estimates of fixed-asset impairment and the recoverability of deferred tax assets.