Continued accounting estimates relating to COVID-19
First written in FY2021-Q1. 7 of 8 entries say "Restated". Latest entry: FY2023-Q1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2023-Q1RestatedAnnual report
「前連結会計年度の有価証券報告書に記載した、新型コロナウイルス感染症の終息時期等を含む仮定及び会計上の見積りについて重要な変更はない。」
新型コロナウイルス感染症の終息時期等に関する仮定および会計上の見積りについて、前年度から重要な変更はないと記載している。 - FY2022-Q3RestatedAnnual report
「前連結会計年度の有価証券報告書に記載した、新型コロナウイルス感染症の終息時期等を含む仮定及び会計上の見積りについて重要な変更はない。」
新型コロナウイルス感染症の終息時期等に関する仮定および会計上の見積りについて、前年度から重要な変更はないと記載している。 - FY2022-Q2RestatedAnnual report
「There were no significant changes to the assumptions, including assumptions regarding when the effects of COVID-19 would subside, and accounting estimates described in the annual securities report for the previous consolidated fiscal year.」
The Company states that there were no significant changes from the previous fiscal year in assumptions and accounting estimates concerning when the effects of COVID-19 would subside. - FY2022-Q1RestatedAnnual report
「There were no significant changes to the assumptions, including assumptions regarding when the effects of COVID-19 would subside, and accounting estimates described in the annual securities report for the previous consolidated fiscal year.」
The Company states that there were no significant changes from the previous fiscal year in assumptions and accounting estimates concerning when the effects of COVID-19 would subside. - FY2021RestatedAnnual report
「当連結会計年度において、新型コロナウイルス感染症が会計上の見積りに及ぼす重要な影響はないと認識している。しかし、現在の状況が長期化もしくは深刻化した場合、工事中断や資機材の納入遅れに伴う工程遅延や対策コストの増大等により工事進行基準による収益認識に影響を与える可能性がある。」
感染症による会計上の重要な影響はないとしつつ、長期化・深刻化時の工事進行基準や受注高への影響可能性を継続して開示している。 - FY2021-Q3RestatedAnnual report
「There were no significant changes to the assumptions, including assumptions regarding when the effects of COVID-19 would subside, and accounting estimates described in the annual securities report for the previous consolidated fiscal year.」
The Company states that there were no significant changes from the previous fiscal year in assumptions and accounting estimates concerning when the effects of COVID-19 would subside. - FY2021-Q2RestatedAnnual report
「There were no significant changes to the assumptions, including assumptions regarding when the effects of COVID-19 would subside, and accounting estimates described in the annual securities report for the previous consolidated fiscal year.」
The Company states that there were no significant changes from the previous fiscal year in assumptions and accounting estimates concerning when the effects of COVID-19 would subside. - FY2021-Q1First statedAnnual report
「There were no significant changes to the assumptions, including assumptions regarding when the effects of COVID-19 would subside, and accounting estimates described in the annual securities report for the previous consolidated fiscal year.」
The Company states that there were no significant changes from the previous fiscal year in assumptions and accounting estimates concerning when the effects of COVID-19 would subside.