Changes in Accounting Estimates Based on the Assumption of a Prolonged COVID-19 Pandemic
First written in FY2021-Q3. 6 of 7 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There have been no material changes in the assumptions concerning the impact of COVID-19 on the Fujibo Group described in the section on significant accounting estimates in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no significant changes in the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no material changes in the assumptions concerning the impact of COVID-19 on the Fujibo Group described in the section on significant accounting estimates in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no significant changes in the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes in the assumptions concerning the impact of COVID-19 on the Fujibo Group described in the section on significant accounting estimates in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no significant changes in the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no significant changes to the assumptions, including those concerning the future spread and containment of COVID-19, described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes in the assumptions used in accounting estimates concerning the spread and timing of the containment of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no significant changes to the assumptions, including those concerning the future spread and containment of COVID-19, described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes in the assumptions used in accounting estimates concerning the spread and timing of the containment of COVID-19. - FY2021RestatedAnnual report
「The Group assumes that COVID-19 will gradually subside during the fiscal year ending March 2022 and that signs of normalization will emerge, and uses this assumption in accounting estimates including the recoverability of deferred tax assets.」
The assumption that COVID-19 will gradually subside and show signs of normalization during the fiscal year ending March 2022 is being used in accounting estimates, including those for deferred tax assets. - FY2021-Q3First statedAnnual report
「The Fujibo Group had assumed that the impact of COVID-19 would continue for a certain period but normalize during the fiscal year ending March 2021. In light of the circumstances, it revised this assumption to expect that the disease would gradually subside during the fiscal year ending March 2022 and that signs of normalization would emerge, and used the revised assumption in accounting estimates including impairment of fixed assets and the recoverability of deferred tax assets.」
The assumption regarding when COVID-19 would normalize was changed from during the fiscal year ending March 2021 to during the fiscal year ending March 2022, and the change was reflected in estimates of impairment of fixed assets and the recoverability of deferred tax assets.