Maintaining Accounting Estimates in Light of the Impact of COVID-19
First written in FY2021-Q2. 5 of 6 entries say "Restated". Latest entry: FY2022-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 on the group described in “(Additional Information) 1. Accounting Estimates Relating to the Impact of the Spread of COVID-19” in the securities report for the previous consolidated fiscal year.」
The company is reaffirming its assessment that there have been no material changes from the previous fiscal year in its accounting estimates concerning the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 on the group described in “(Additional Information) 1. Accounting Estimates Relating to the Impact of the Spread of COVID-19” in the securities report for the previous consolidated fiscal year.」
The company is reaffirming its assessment that there have been no material changes from the previous fiscal year in its accounting estimates concerning the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 on the group described in “(Additional Information) 1. Accounting Estimates Relating to the Impact of the Spread of COVID-19” in the securities report for the previous consolidated fiscal year.」
The company is reaffirming its assessment that there have been no material changes from the previous fiscal year in its accounting estimates concerning the impact of COVID-19. - FY2021RestatedAnnual report
「Although it is difficult to accurately predict the future spread of COVID-19 and the timing of its containment, the company assesses the recoverability of deferred tax assets and tests fixed assets for impairment for the current consolidated fiscal year based on the assumption that the impact will be limited.」
The company is reaffirming its accounting estimates for assessing the recoverability of deferred tax assets and testing for impairment based on the assumption that the impact of COVID-19 will be limited. - FY2021-Q3RestatedAnnual report
「The assumptions described in “(Additional Information) 1. Accounting Estimates Relating to the Impact of the Spread of COVID-19” in the securities report for the previous consolidated fiscal year, including the expected timing of the containment of COVID-19, differ in part from current conditions, but there have been no material changes to the business plan used in the accounting estimates.」
The company is reaffirming its policy that, although some assumptions concerning the timing of the containment of COVID-19 and other matters differ from expectations, there have been no material changes to the business plan used in the accounting estimates. - FY2021-Q2First statedAnnual report
「The assumptions described in “(Additional Information) 1. Accounting Estimates Relating to the Impact of the Spread of COVID-19” in the securities report for the previous consolidated fiscal year, including the expected timing of the containment of COVID-19, differ in part from current conditions, but there have been no material changes to the business plan used in the accounting estimates.」
The company states that some assumptions concerning the timing of the containment of COVID-19 and other matters differ from expectations, while there have been no material changes to the business plan used in the accounting estimates.