Review of Accounting Estimates in Light of the Novel Coronavirus Disease
First written in FY2022-Q2. 5 of 6 entries say "Restated". Latest entry: FY2024-Q1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2024-Q1RestatedAnnual report
「We continue to review significant accounting estimates and the underlying assumptions. The effects of revisions to accounting estimates are recognized in the accounting period in which the estimates are revised and in future accounting periods, taking into account the impact of COVID-19. Although concerns about COVID-19 remain, its impact is beginning to subside. Accordingly, future cash flows are calculated on the assumption that domestic economic activity will gradually improve.」
The company has reconfirmed its ongoing review of accounting estimates and assumptions in light of the impact of the pandemic, and calculates future cash flows on the assumption that the impact will subside while the domestic economy gradually improves. - FY2023RestatedAnnual report
「Although concerns about COVID-19 remain, its impact is beginning to subside. Accordingly, future cash flows are calculated on the assumption that domestic economic activity will gradually improve.」
While incorporating the impact of the pandemic to a certain extent, the company continues to estimate future cash flows on the assumption that the impact will subside and the domestic economy will gradually improve. - FY2023-Q2RestatedAnnual report
「We continue to review significant accounting estimates and the underlying assumptions. The effects of revisions to accounting estimates are recognized in the accounting period in which the estimates are revised and in future accounting periods, taking into account the impact of COVID-19.」
The company has reconfirmed that it will continue to review its accounting estimates and assumptions in light of the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「In calculating future cash flows, we have assumed that domestic economic activity will gradually improve, while the environment will continue to be affected by COVID-19.」
Future cash flows are calculated on the assumption that domestic economic conditions will improve, while the environment will continue to be affected by the pandemic. - FY2022RestatedAnnual report
「We continue to review significant accounting estimates and the underlying assumptions. The effects of revisions to accounting estimates are recognized in the accounting period in which the estimates are revised and in future accounting periods, taking into account the impact of COVID-19.」
The company reconfirms its continued review of accounting estimates and assumptions in light of the impact of COVID-19. - FY2022-Q2First statedAnnual report
「We continue to review significant accounting estimates and the underlying assumptions. The effects of revisions to accounting estimates are recognized in the accounting period in which the estimates are revised and in future accounting periods, taking into account the impact of the spread of COVID-19. In calculating future cash flows, we assume that domestic economic activity will gradually improve but will continue to be affected to a certain extent by COVID-19.」
The company continues to review accounting estimates in light of the impact of COVID-19 and calculates future cash flows on the assumption that the domestic economy will gradually improve while remaining affected to a certain extent.