Continued Use of Accounting Assumptions Regarding the Timing of the COVID-19 Outbreak's Containment
First written in FY2021-Q2. 13 of 15 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 2 of 6 companies on the "Worse" side.
9 other companies' latest entry also says "Dropped".
- FY2026DroppedAnnual reportThis filing contains no explicit reference to accounting assumptions based on the timing of the end of the COVID-19 pandemic or related matters.
- FY2025-H1RestatedAnnual report
「There have been no material changes in the accounting estimates and the assumptions used in those estimates described under “Management’s Discussion and Analysis of Financial Condition, Operating Results and Cash Flows” in the annual securities report for the previous fiscal year.」
The company reconfirms that there have been no material changes to the accounting estimates and assumptions described in the previous fiscal year. - FY2024-Q3RestatedAnnual 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 company reconfirms that there have been no material changes to the accounting estimates and assumptions described in the previous fiscal year. - FY2024-Q2RestatedAnnual 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 company reconfirms that there have been no material changes to the accounting estimates and assumptions described in the previous fiscal year. - FY2024-Q1RestatedAnnual 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 company reconfirms that there have been no material changes to the accounting estimates and assumptions described in the previous fiscal year. - FY2023-Q3RestatedAnnual 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 company reconfirms that there have been no material changes to the accounting estimates and assumptions described in the previous fiscal year. - FY2023-Q2RestatedAnnual 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 company reconfirms that there have been no material changes to the accounting estimates and assumptions described in the previous fiscal year. - FY2023-Q1RestatedAnnual 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 company reconfirms that there have been no material changes to the accounting estimates and assumptions described in the previous fiscal year. - FY2022RestatedAnnual report
「Based on the assumption that the impact of the pandemic will continue for a certain period of the following consolidated fiscal year (the fiscal year ending March 2023), the company prepared accounting estimates concerning impairment of fixed assets and other matters for the current consolidated fiscal year (the fiscal year ending March 2022).」
The company reconfirms the accounting assumption that the impact of COVID-19 will continue for a certain period of the fiscal year ending March 2023. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the end of the COVID-19 pandemic, described under “Additional Information (Accounting Estimates)” in the annual securities report for the previous consolidated fiscal year.」
The company reconfirms that there have been no material changes from the previous consolidated fiscal year in the assumptions underlying accounting estimates, including the timing of the end of the COVID-19 pandemic. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the end of the COVID-19 pandemic, described under “Additional Information (Accounting Estimates)” in the annual securities report for the previous consolidated fiscal year.」
The company reconfirms that there have been no material changes from the previous consolidated fiscal year in the assumptions underlying accounting estimates, including the timing of the end of the COVID-19 pandemic. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the end of the COVID-19 pandemic, described under “Additional Information (Accounting Estimates)” in the annual securities report for the previous consolidated fiscal year.」
The company reconfirms that there have been no material changes from the previous consolidated fiscal year in the assumptions underlying accounting estimates, including the timing of the end of the COVID-19 pandemic. - FY2021RestatedAnnual report
「The spread of COVID-19 is an event with a broad impact on the economy and corporate activities, and it is difficult at this point to clearly forecast its impact on the Group or when the pandemic will end. However, based on the assumption that the impact of the pandemic will continue for a certain period of the following consolidated fiscal year (the fiscal year ending March 2022), the company prepared accounting estimates concerning impairment of fixed assets and other matters for the current consolidated fiscal year (the fiscal year ending March 2021).」
The company reconfirms the accounting assumption that the impact of COVID-19 will continue for a certain period of the fiscal year ending March 2022. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the end of the COVID-19 pandemic, described under “Additional Information (Accounting Estimates)” in the annual securities report for the previous consolidated fiscal year.」
The company reconfirms that there have been no material changes from the previous consolidated fiscal year in the assumptions underlying accounting estimates, including the timing of the end of the COVID-19 pandemic. - FY2021-Q2First statedAnnual report
「There have been no material changes to the assumptions, including the timing of the end of the COVID-19 pandemic, described under “Additional Information (Accounting Estimates)” in the annual securities report for the previous consolidated fiscal year.」
For the first time, the filing presents as a standalone topic that there have been no material changes from the previous consolidated fiscal year in the assumptions underlying accounting estimates, including the timing of the end of the COVID-19 pandemic.