Continuation of Assumptions Used in Accounting Estimates for the Impact of COVID-19
First written in FY2021-Q1. 2 of 4 entries say "Restated". Latest entry: FY2022-Q2.
The whole theme swung hardest in 2023: 3 of 36 companies on the "Worse" side.
6 other companies' latest entry also says "Dropped".
- FY2022-Q2DroppedAnnual 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 explicit description of the assumptions concerning the impact of COVID-19 that had appeared from the first through the third quarters is not found in the current second-quarter report and has been replaced with a general description concerning accounting estimates. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of the spread of COVID-19 that were described under Additional Information in the securities report for the previous consolidated fiscal year.」
The filing reconfirms that there have been no material changes since the previous consolidated fiscal year to the assumptions used for accounting estimates concerning the impact of COVID-19. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of the spread of COVID-19 that were described under Additional Information in the securities report for the previous consolidated fiscal year.」
The filing reconfirms that there have been no material changes since the previous consolidated fiscal year to the assumptions used for accounting estimates concerning the impact of COVID-19. - FY2021-Q1First statedAnnual report
「There have been no material changes to the assumptions concerning the impact of the spread of COVID-19 that were described under Additional Information in the securities report for the previous consolidated fiscal year.」
Under Additional Information, the filing states that there have been no material changes since the previous consolidated fiscal year to the assumptions used for accounting estimates concerning the impact of COVID-19.