Accounting Assumption of a Gradual Recovery from the Impact of COVID-19 over Approximately One Year
First written in FY2021-Q1. 7 of 9 entries say "Restated". Latest entry: FY2024-Q2.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company states that there have been no material changes to the accounting estimates and assumptions for the previous fiscal year. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no material changes to the accounting estimate assumptions concerning the impact of the spread of COVID-19 described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
There have been no material changes to the accounting estimate assumptions concerning the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter of the current consolidated fiscal year, there were no material changes to the accounting estimate assumptions concerning the impact of the spread of COVID-19 described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
There have been no material changes to the accounting estimate assumptions concerning the impact of COVID-19. - FY2022ReframedAnnual report
「The company makes accounting estimates on the assumption that economic activity will move toward normalization and personal consumption will remain on a gradual recovery trend. It does not assume the issuance of a “state of emergency” declaration or the application of “priority preventive measures” in response to the spread of COVID-19, and does not expect inbound demand to recover within 1 year.」
The assumptions were updated to reflect a gradual recovery in the domestic economy and personal consumption, while a separate assumption was presented that inbound demand would not recover within 1 year. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no material changes to the accounting estimate assumptions concerning the impact of the spread of COVID-19 described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
There have been no material changes to the accounting estimate assumptions concerning the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「During the cumulative first quarter of the current consolidated fiscal year, there were no material changes to the accounting estimate assumptions concerning the impact of the spread of COVID-19 described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes to the accounting estimate assumptions concerning the impact of COVID-19. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including those concerning the impact of COVID-19 on the group, described in “(Additional Information) (Accounting Estimates Related to the Impact of COVID-19)” in the quarterly report for the first quarter of the current consolidated fiscal year.」
There have been no material changes to the accounting assumption that the impact of COVID-19 will gradually recover over approximately 1 year. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including those concerning the impact of COVID-19 on the group, described in “(Additional Information) (Accounting Estimates Related to the Impact of COVID-19)” in the quarterly report for the first quarter of the current consolidated fiscal year.」
There have been no material changes to the accounting assumption that the impact of COVID-19 will gradually recover over approximately 1 year. - FY2021-Q1First statedAnnual report
「When preparing its quarterly consolidated financial statements, the group makes accounting estimates, including impairment accounting for fixed assets, based on available information and on the assumption that conditions will gradually recover over a period of approximately 1 year.」
While describing the uncertainty surrounding the impact of the infection as extremely high, the company has assumed in its accounting estimates that conditions will gradually recover over approximately 1 year.