Accounting Estimates Based on a Limited Impact from COVID-19
First written in FY2020. 9 of 11 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
65 other companies' latest entry also says "Dropped".
- FY2025DroppedAnnual report
「Significant accounting estimates and the assumptions used in making those estimates」
The assumptions concerning accounting estimates for COVID-19 that had been disclosed through the previous fiscal year are not included in this fiscal year’s additional information or other disclosures. - FY2023-Q3RestatedAnnual report
「There have been no material changes in the assumptions concerning COVID-19 described under “Additional Information” in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes in the previous fiscal year’s assumptions concerning the impact of COVID-19 on accounting estimates. - FY2023-Q2RestatedAnnual report
「There have been no material changes in the assumptions concerning COVID-19 described under “Additional Information” in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes in the previous fiscal year’s assumptions concerning the impact of COVID-19 on accounting estimates. - FY2023-Q1RestatedAnnual report
「There have been no material changes in the assumptions concerning COVID-19 described under “Additional Information” in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes in the previous fiscal year’s assumptions concerning the impact of COVID-19 on accounting estimates. - FY2022RestatedAnnual report
「The company has determined that the spread of COVID-19 will not have a material impact on the group’s results and considers its impact on accounting estimates to be limited.」
The company continues to use the assumption that the impact of COVID-19 on accounting estimates will be limited. - FY2022-Q2RestatedAnnual report
「There have been no material changes in the assumptions concerning COVID-19 described under “Additional Information” in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes from the previous fiscal year in the assumptions used for accounting estimates concerning COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes in the assumptions concerning COVID-19 described under “Additional Information” in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes from the previous fiscal year in the assumptions used for accounting estimates concerning COVID-19. - FY2021-Q3RestatedAnnual report
「There have been no material changes in the assumptions, including those concerning the future spread and timing of containment of COVID-19, described in “Part 5. Financial Information, 1. Consolidated Financial Statements, Notes, (Additional Information)” of the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes from the previous fiscal year in the assumptions used for accounting estimates concerning the spread and timing of containment of COVID-19. - FY2021-Q2RestatedAnnual report
「There have been no material changes in the assumptions, including those concerning the future spread and timing of containment of COVID-19, described in “Part 5. Financial Information, 1. Consolidated Financial Statements, Notes, (Additional Information)” of the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes from the previous fiscal year in the assumptions used for accounting estimates concerning the spread and timing of containment of COVID-19. - FY2021-Q1RestatedAnnual report
「There have been no material changes in the assumptions, including those concerning the future spread and timing of containment of COVID-19, described in “Part 5. Financial Information, 1. Consolidated Financial Statements, Notes, (Additional Information)” of the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes from the previous fiscal year in the assumptions used for accounting estimates concerning the spread and timing of containment of COVID-19. - FY2020First statedAnnual report
「Based on information available when preparing the consolidated financial statements, the group makes accounting estimates on the assumption that a significant curtailment of systems investment is not expected in its main development areas, namely systems development for financial institutions and public-sector organizations, and that the impact on the group’s results will be limited.」
Although it considers the timing of the spread and containment of COVID-19 difficult to predict, the company makes accounting estimates on the assumption that systems investment by financial institutions and public-sector organizations will not be significantly curtailed and that the impact on results will be limited.