Continuation of Assumptions Underlying Accounting Estimates Related to COVID-19
First written in FY2021-Q1. 5 of 7 entries say "Restated". Latest entry: FY2024-Q1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2024-Q1RestatedAnnual report
「In making accounting estimates concerning the impact of the spread of COVID-19, there have been no significant changes to the assumptions described in the “Additional Information” section of the annual securities report for the previous fiscal year.」
The company is reconfirming that there have been no significant changes to the assumptions from the previous fiscal year regarding accounting estimates concerning the impact of the infection. - FY2023-Q1RestatedAnnual report
「In making accounting estimates concerning the impact of the spread of COVID-19, there have been no significant changes to the assumptions described in the “Additional Information” section of the annual securities report for the previous fiscal year.」
The company is reconfirming that there have been no significant changes to the assumptions from the previous fiscal year regarding accounting estimates concerning the impact of the infection. - FY2022-Q1RestatedAnnual report
「In making accounting estimates concerning the impact of the spread of COVID-19, there have been no significant changes to the assumptions described in the “Additional Information” section of the annual securities report for the previous fiscal year.」
The company is reconfirming that there have been no significant changes to the assumptions from the previous fiscal year regarding accounting estimates concerning the impact of COVID-19. - FY2021ReframedAnnual report
「Based on the information available, the company has made accounting estimates for the recoverability of deferred tax assets and impairment of investment securities, assuming that the impact of COVID-19 will continue for a certain period during the following fiscal year.」
For accounting estimates related to COVID-19, the company has assumed that the impact will continue for a certain period during the following fiscal year and reflected this assumption in the assessment of deferred tax assets and investment securities. - FY2021-Q3RestatedAnnual report
「In making accounting estimates concerning the impact of the spread of COVID-19, there have been no significant changes to the assumptions described in the “Additional Information” section of the annual securities report for the previous fiscal year.」
The company is reconfirming that there have been no significant changes to the assumptions from the previous fiscal year regarding accounting estimates concerning the impact of COVID-19. - FY2021-Q2RestatedAnnual report
「In making accounting estimates concerning the impact of the spread of COVID-19, there have been no significant changes to the assumptions described in the “Additional Information” section of the annual securities report for the previous fiscal year.」
The company is reconfirming that there have been no significant changes to the assumptions from the previous fiscal year regarding accounting estimates concerning the impact of COVID-19. - FY2021-Q1First statedAnnual report
「In making accounting estimates concerning the impact of the spread of COVID-19, there have been no significant changes to the assumptions described in the “Additional Information” section of the annual securities report for the previous fiscal year.」
The company has newly presented as a separate topic that there have been no significant changes to the assumptions from the previous fiscal year regarding accounting estimates concerning the impact of COVID-19.