Accounting Estimates Related to COVID-19
First written in FY2021. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.
43 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 stated in the additional information section of the annual securities report for the previous fiscal year under “Accounting Estimates Relating to the Impact of COVID-19.”」
It was reconfirmed that there had been no material changes from the previous fiscal year in the assumptions used in accounting estimates concerning the impact of COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 stated in the additional information section of the annual securities report for the previous fiscal year under “Accounting Estimates Relating to the Impact of COVID-19.”」
It was reconfirmed that there had been no material changes from the previous fiscal year in the assumptions used in accounting estimates concerning the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 stated in the additional information section of the annual securities report for the previous fiscal year under “Accounting Estimates Relating to the Impact of COVID-19.”」
It was reconfirmed that there had been no material changes from the previous fiscal year in the assumptions used in accounting estimates concerning the impact of COVID-19. - FY2022RestatedAnnual report
「Although it is difficult to predict how COVID-19 will spread in the future or when it will subside, its impact on the Company’s business activities is limited. Accordingly, the Company has made accounting estimates for the fiscal year on the assumption that the impact of COVID-19 is minor.」
The Company continues to make accounting estimates on the assumption that the impact of the infectious disease is minor and to disclose alongside this the possibility of an impact if it is prolonged or becomes more severe. - FY2022-Q3RestatedAnnual report
「There were no material changes during the cumulative third-quarter period to the information and other matters stated in the annual securities report for the previous fiscal year.」
The Company states that there have been no material changes from the previous fiscal year regarding the impact of COVID-19. - FY2021First statedAnnual report
「Although it is difficult to predict how COVID-19 will spread in the future or when it will subside, its impact on the Company’s business activities is limited. Accordingly, the Company has made accounting estimates for the fiscal year on the assumption that the impact of COVID-19 is minor. However, if the impact of COVID-19 is prolonged or becomes more severe and disrupts the Company’s business activities, it may affect the Company’s financial condition and operating results from the next fiscal year onward.」
The Company discloses for the first time the possibility that the impact of the infectious disease may affect the following fiscal year and beyond if it is prolonged or becomes more severe, while making accounting estimates for the current fiscal year on the assumption that the impact is minor.