Continued Use of Accounting Estimate Assumptions Related to COVID-19
First written in FY2021-Q3. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2025: 2 of 9 companies on the "Worse" side.
60 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There were no material changes to the assumptions, including those concerning the future spread and containment timing of COVID-19, described in the “Additional Information (Accounting Estimates Related to the Spread of COVID-19)” section of the previous fiscal year’s securities report.」
The company states that there were no material changes from the previous year in the accounting-estimate assumptions concerning the spread and containment timing of COVID-19. - FY2023-Q2RestatedAnnual report
「There were no material changes to the assumptions, including those concerning the future spread and containment timing of COVID-19, described in the “Additional Information (Accounting Estimates Related to the Spread of COVID-19)” section of the previous fiscal year’s securities report.」
The company states that there were no material changes from the previous year in the accounting-estimate assumptions concerning the spread and containment timing of COVID-19. - FY2022RestatedAnnual report
「The Group makes accounting estimates on the assumption that stable business continuity is possible through rigorous infection-control measures, including avoiding the “Three Cs,” and productivity improvements through the use of ICT.」
The company is reconfirming the accounting-estimate assumptions concerning the spread and containment timing of COVID-19 and the premise of business continuity through avoiding the “Three Cs” and using ICT. - FY2022-Q3RestatedAnnual report
「There were no material changes to the assumptions, including those concerning the future spread and containment timing of COVID-19, described in the “Additional Information (Accounting Estimates Related to the Spread of COVID-19)” section of the previous consolidated fiscal year’s securities report.」
The company states that there were no material changes from the previous year in the accounting-estimate assumptions concerning the spread and containment timing of COVID-19. - FY2022-Q1RestatedAnnual report
「There were no material changes to the assumptions, including those concerning the future spread and containment timing of COVID-19, described in the “Additional Information (Accounting Estimates Related to the Spread of COVID-19)” section of the previous consolidated fiscal year’s securities report.」
The company states that there were no material changes from the previous year in the accounting-estimate assumptions concerning the spread and containment timing of COVID-19. - FY2021-Q3First statedAnnual report
「There were no material changes to the assumptions, including those concerning the future spread and containment timing of COVID-19, described in the “Additional Information (Accounting Estimates Related to the Spread of COVID-19)” section of the previous consolidated fiscal year’s securities report.」
The company states that there were no material changes from the previous year in the accounting-estimate assumptions concerning the spread and containment timing of COVID-19.