Maintaining Accounting Estimates and Assumptions Regarding the Impact of COVID-19
First written in FY2021-Q1. 8 of 10 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 2 of 6 companies on the "Worse" side.
10 other companies' latest entry also says "Dropped".
- FY2023DroppedAnnual report
「The material accounting estimates and assumptions used in preparing the financial statements are as follows.」
The direct reference to accounting estimates and assumptions regarding the impact of COVID-19, which had been included through the previous fiscal year, has been removed, while estimates for deferred tax assets and retirement benefit obligations are now described. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter, there were no material changes to the accounting estimates and assumptions regarding the impact of COVID-19 described in the annual securities report for the previous fiscal year.」
The statement that there have been no material changes since the previous fiscal year in the accounting estimates and assumptions regarding the impact of COVID-19 continues. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter, there were no material changes to the accounting estimates and assumptions regarding the impact of COVID-19 described in the annual securities report for the previous fiscal year.」
The statement that there have been no material changes since the previous fiscal year in the accounting estimates and assumptions regarding the impact of COVID-19 continues. - FY2022RestatedAnnual report
「It is extremely difficult to reasonably foresee when the COVID-19 pandemic will subside, or its subsequent impact on economic trends and personal consumption. Accordingly, it is difficult to measure the amount of its impact on the Company's business results, financial position and other matters.」
Uncertainty in accounting estimates regarding the impact of COVID-19 continues. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter, there were no material changes to the accounting estimates and assumptions regarding the impact of COVID-19 described in the annual securities report for the previous fiscal year.」
The statement that there have been no material changes since the previous fiscal year in the accounting estimates and assumptions regarding the impact of COVID-19 continues. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter, there were no material changes to the accounting estimates and assumptions regarding the impact of COVID-19 described in the annual securities report for the previous fiscal year.」
The statement that there have been no material changes since the previous fiscal year in the accounting estimates and assumptions regarding the impact of COVID-19 continues. - FY2021RestatedAnnual report
「It is extremely difficult to reasonably foresee when the COVID-19 pandemic will subside, or its subsequent impact on economic trends and personal consumption. Accordingly, it is difficult to measure the amount of its impact on the Company's business results, financial position and other matters.」
The explanation that it is difficult to measure the impact on accounting estimates of uncertainty regarding when the COVID-19 pandemic will subside, its impact on the economy and personal consumption, and uncertainty in the supply of raw materials continues. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter, there were no material changes to the accounting estimates and assumptions regarding the impact of COVID-19 described in the annual securities report for the previous fiscal year.」
The statement that there have been no material changes since the previous fiscal year in the accounting estimates and assumptions regarding the impact of COVID-19 continues. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter, there were no material changes to the accounting estimates and assumptions regarding the impact of COVID-19 described in the annual securities report for the previous fiscal year.」
The statement that there have been no material changes since the previous fiscal year in the accounting estimates and assumptions regarding the impact of COVID-19 continues. - FY2021-Q1First statedAnnual report
「During the cumulative first quarter, there were no material changes to the accounting estimates and assumptions regarding the impact of COVID-19 described in the annual securities report for the previous fiscal year.」
An additional disclosure stating that there have been no material changes since the previous fiscal year in the accounting estimates and assumptions regarding the impact of COVID-19 has been included for the first time.