Accounting estimates based on the assumption that the effects of COVID-19 will subside within approximately six months
First written in FY2020. 10 of 12 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There have been no significant changes to the assumptions stated in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year regarding accounting estimates related to the impact of the spread of COVID-19.」
The company states that there have been no significant changes from the assumptions stated in the previous year regarding accounting estimates based on the impact of COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no significant changes to the assumptions stated in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year regarding accounting estimates related to the impact of the spread of COVID-19.」
The company states that there have been no significant changes from the assumptions stated in the previous consolidated fiscal year regarding accounting estimates based on the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no significant changes to the assumptions stated in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year regarding accounting estimates related to the impact of the spread of COVID-19.」
The company states that there have been no significant changes from the assumptions stated in the previous year regarding accounting estimates based on the impact of COVID-19. - FY2022RestatedAnnual report
「There have been no significant changes to the assumptions stated in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year regarding accounting estimates related to the impact of the spread of COVID-19.」
The company states that there have been no significant changes from the previous year regarding accounting estimates based on the assumption that the impact of COVID-19 would continue through the end of the fiscal year. - FY2022-Q3RestatedAnnual report
「There have been no significant changes to the assumptions stated in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year regarding accounting estimates related to the impact of the spread of COVID-19.」
The company states that there have been no significant changes from the assumptions stated in the previous consolidated fiscal year regarding accounting estimates based on the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no significant changes to the assumptions stated in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year regarding accounting estimates related to the impact of the spread of COVID-19.」
The company states that there have been no significant changes from the assumptions stated in the previous consolidated fiscal year regarding accounting estimates based on the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no significant changes to the assumptions stated in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year regarding accounting estimates related to the impact of the spread of COVID-19.」
The company states that there have been no significant changes from the assumptions stated in the previous consolidated fiscal year regarding accounting estimates based on the impact of COVID-19. - FY2021Accounting assumptions changed by the end of the fiscal yearAnnual report
「Although the impact of COVID-19 on the group’s businesses varies in nature and extent by business, for businesses expected to be affected in the future, including by lower sales, we have made accounting estimates based on the assumption that the impact of the spread of COVID-19 would continue through the end of the fiscal year.」
The disclosure has changed from the previous year’s assumption that “the impact would largely subside in approximately 6 months” to the assumption that the impact of the spread of the infection would continue through the end of the fiscal year. - FY2021-Q3RestatedAnnual report
「There have been no significant changes to the assumptions stated in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year regarding accounting estimates related to the impact of the spread of COVID-19.」
The company states that there have been no significant changes from the assumptions stated in the previous consolidated fiscal year regarding accounting estimates based on the impact of COVID-19. - FY2021-Q2RestatedAnnual report
「There have been no significant changes to the assumptions stated in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year regarding accounting estimates related to the impact of the spread of COVID-19.」
The company states that there have been no significant changes from the assumptions stated in the previous consolidated fiscal year regarding accounting estimates based on the impact of COVID-19. - FY2021-Q1RestatedAnnual report
「There have been no significant changes to the assumptions stated in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year regarding accounting estimates related to the impact of the spread of COVID-19.」
The company states that there have been no significant changes from the assumptions stated in the previous consolidated fiscal year regarding accounting estimates based on the impact of COVID-19. - FY2020First statedAnnual report
「Although the impact of COVID-19 on the group’s businesses varies in nature and extent by business, for businesses expected to be affected in the future, including by lower sales, we have made accounting estimates based on the assumption that the impact would largely subside in approximately 6 months.」
This is a new disclosure on accounting estimates, including estimates concerning impairment accounting for fixed assets and the recoverability of deferred tax assets, based on the impact of COVID-19.