No material changes in accounting assumptions concerning COVID-19
First written in FY2022-Q2. 1 of 3 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
8 other companies' latest entry also says "Reframed".
- FY2022ReframedAnnual report
「Although the business environment surrounding the Group is expected to recover gradually, we have made accounting estimates, including impairment accounting for fixed assets, inventory valuation and the recoverability of deferred tax assets, based on the assumption that the impact of the infection will continue from the fiscal year ending February 2023 onward.」
The assumptions concerning the timing of the infection's subsiding and other matters have been organized on the basis that the business environment will recover gradually but the impact will continue from the fiscal year ending February 2023 onward. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions described in the previous fiscal year's annual securities report under Additional Information (Impact of the Spread of COVID-19), including assumptions concerning how COVID-19 will spread in the future and when it will subside.」
The company continues to disclose that there have been no material changes to the accounting assumptions concerning the future spread of COVID-19 and the timing of its subsiding. - FY2022-Q2First statedAnnual report
「There have been no material changes to the assumptions described in the previous fiscal year's annual securities report under Additional Information (Impact of the Spread of COVID-19), including assumptions concerning how COVID-19 will spread in the future and when it will subside.」
The company disclosed that there were no material changes to the accounting assumptions from the previous consolidated fiscal year concerning the future spread of COVID-19 and the timing of its subsiding.