Assumption that the impact of COVID-19 will abate during 2021
First written in FY2020-Q3. 3 of 6 entries say "Restated". Latest entry: FY2022-Q3.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「There has been no material change in the assumptions regarding the impact of COVID-19 described in the "Significant Accounting Estimates" section of the securities report for the previous consolidated fiscal year.」
The Company reconfirmed that there had been no material change in the assumptions underlying its accounting estimates concerning the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There has been no material change in the assumptions regarding the impact of COVID-19 described in the "Significant Accounting Estimates" section of the securities report for the previous consolidated fiscal year.」
The Company reconfirmed that there had been no material change in the assumptions underlying its accounting estimates concerning the impact of COVID-19. - FY2021SoftenedAnnual report
「The Company assumes that the impact of COVID-19 on operating results will gradually subside and recovery will begin during 2022.」
The accounting assumption regarding recovery was pushed back from "through April 2022" to "during 2022." - FY2021-Q2SoftenedAnnual report
「Although it remains difficult to accurately predict when COVID-19 will subside, the Company assumes, in assessing the recoverability of deferred tax assets and determining impairment losses, that recovery will gradually begin through April 2022.」
The accounting assumption regarding when the impact would subside and recovery would begin changed from "during 2021" to "through April 2022." - FY2020RestatedAnnual report
「The Company assumes that the impact of the spread of COVID-19 will gradually subside and recovery will begin during 2021.」
The Company reiterated its assumption that the impact of COVID-19 will subside and recovery will begin during 2021 for purposes of assessing deferred tax asset recoverability and impairment. - FY2020-Q3First statedAnnual report
「In assessing the recoverability of deferred tax assets and determining impairment losses, the Company assumes that the impact of the spread of COVID-19 will gradually subside and recovery will begin during 2021.」
In assessing the recoverability of deferred tax assets and determining impairment losses, the Company has adopted the accounting assumption that the impact of COVID-19 will gradually subside and recovery will begin during 2021.