Accounting Estimates Incorporating the Impact of COVID-19
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2022.
- FY2022DroppedAnnual report
「Significant accounting estimates: estimates related to impairment of property, plant and equipment」
The assumptions underlying accounting estimates incorporating the effects of COVID-19, which had been described through the previous fiscal year, were not included among the significant accounting estimates for the current fiscal year; instead, estimates related to impairment of property, plant and equipment were presented. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 on the Group's business described in the “Additional Information” section of the annual securities report for the previous fiscal year.」
The Company expressly stated that there had been no material changes to the assumptions underlying accounting estimates that incorporated the effects of COVID-19. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 on the Group's business described in the “Additional Information” section of the annual securities report for the previous fiscal year.」
The Company expressly stated that there had been no material changes to the assumptions underlying accounting estimates that incorporated the effects of COVID-19. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 on the Group's business described in the “Additional Information” section of the annual securities report for the previous fiscal year.」
The Company expressly stated that there had been no material changes to the assumptions underlying accounting estimates that incorporated the effects of COVID-19. - FY2020First statedAnnual report
「While taking into account the prolonged uncertainty surrounding the effects of COVID-19, the Group has prepared its accounting estimates, including the recoverability of deferred tax assets, on the assumption that the severe situation will continue at least through the first quarter of the fiscal year ending March 2021, gradually improve thereafter and largely subside by the end of the fiscal year.」
The Company disclosed a policy of using, in estimating the recoverability of deferred tax assets and other items, the assumption that the severe situation would continue through the first quarter of the fiscal year ending March 2021, then improve and subside.