Continued Use of Accounting Estimates and Assumptions Relating to COVID-19
First written in FY2021-Q2. 8 of 10 entries say "Restated". Latest entry: FY2025.
9 other companies' latest entry also says "Dropped".
- FY2025DroppedAnnual report
「The Group's consolidated financial statements are prepared in accordance with accounting standards generally accepted as fair and appropriate in Japan.」
The disclosure of accounting estimate assumptions based on COVID-19, which had been included from FY2021 onward, could not be identified in FY2025. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter period, there were no occurrences of major risks that management recognizes as potentially having a material impact on the consolidated companies' financial condition, operating results, or cash flows, among matters related to the business and financial conditions described in the quarterly report, nor were there any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
The company states that there has been no material change in the accounting estimate assumptions related to COVID-19. - FY2024-Q1RestatedAnnual report
「During the cumulative first quarter period, there were no occurrences of major risks that management recognizes as potentially having a material impact on the consolidated companies' financial condition, operating results, or cash flows, among matters related to the business and financial conditions described in the quarterly report, nor were there any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
There has been no material change in the accounting estimate assumptions related to COVID-19. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter period, there were no occurrences of major risks that management recognizes as potentially having a material impact on the consolidated companies' financial condition, operating results, or cash flows, among matters related to the business and financial conditions described in the quarterly report, nor were there any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
There has been no material change in the accounting estimate assumptions related to COVID-19. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter period, there were no occurrences of major risks that management recognizes as potentially having a material impact on the consolidated companies' financial condition, operating results, or cash flows, among matters related to the business and financial conditions described in the quarterly report, nor were there any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
There has been no material change in the accounting estimate assumptions related to COVID-19. - FY2022-Q3RestatedAnnual report
「Although it remains difficult to accurately predict when the COVID-19 pandemic will end, the group is making accounting estimates based on its operating conditions and other factors after the end of the previous fiscal year. At present, there has been no material change in the underlying assumptions.」
The company continues to disclose that it is difficult to predict when the COVID-19 pandemic will end and that there has been no material change in the assumptions underlying the accounting estimates. - FY2022-Q1RestatedAnnual report
「Although it remains difficult to accurately predict when the COVID-19 pandemic will end, the group is making accounting estimates based on its operating conditions and other factors after the end of the previous fiscal year. At present, there has been no material change in the underlying assumptions.」
Although it remains difficult to predict when the COVID-19 pandemic will end, there has been no material change in the assumptions underlying the accounting estimates. - FY2021RestatedAnnual report
「株式会社ファースト plans for results for the fiscal year ending March 2022 to recover from the fiscal year ended March 2021, based mainly on higher sales from increased sales volumes, including new orders, on the assumption that the impact of COVID-19 will gradually ease from the third quarter onward. However, if results deteriorate from the current fiscal year, for example because the impact of a renewed spread of COVID-19 becomes more severe, the likelihood of recognizing an impairment loss on intangible assets will increase.」
The company continues to make accounting estimates based on assumptions about when COVID-19 will end and its impact. Specific assumptions regarding the recovery in 株式会社ファースト's results and the possibility of impairment if infections resurge were disclosed. - FY2021-Q3RestatedAnnual report
「Although it remains difficult to accurately predict when the COVID-19 pandemic will end, the group is making accounting estimates based on its operating conditions and other factors after the end of the previous fiscal year. At present, there has been no material change in the underlying assumptions.」
Although it remains difficult to predict when the COVID-19 pandemic will end, there has been no material change in the assumptions underlying the accounting estimates. - FY2021-Q2First statedAnnual report
「Although it is difficult to accurately predict when the COVID-19 pandemic will end, the group is making accounting estimates based on its operating conditions and other factors after the end of the previous fiscal year. At present, there has been no material change in the underlying assumptions.」
The company states that, while it remains difficult to predict when the COVID-19 pandemic will end, it is making accounting estimates based on operating conditions and other factors after the end of the previous fiscal year, with no material change in the underlying assumptions.