Continuing the Accounting Assumptions Relating to COVID-19
First written in FY2021-Q1. 5 of 7 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
65 other companies' latest entry also says "Dropped".
- FY2022DroppedAnnual report
「（1）当社ユニット部品事業における有形固定資産及び無形資産の減損の検討」
前四半期まで記載されていた新型コロナウイルス感染症の今後の広がり方や収束時期等に関する会計上の見積り前提は、当年度の重要な会計上の見積りとして明示されていない。 - FY2022-Q3RestatedAnnual report
「There were no material changes to the assumptions described in Note 4, “Significant accounting estimates and judgments,” to the consolidated financial statements in the annual securities report for the previous fiscal year, including assumptions about how COVID-19 would spread and when it would subside.」
感染症の影響が続く中、今後の感染拡大や収束時期等に関する会計上の見積りの仮定は、前連結会計年度から重要な変更がないとしている。 - FY2022-Q2RestatedAnnual report
「There were no material changes to the assumptions described in Note 4, “Significant accounting estimates and judgments,” to the consolidated financial statements in the annual securities report for the previous fiscal year, including assumptions about how COVID-19 would spread and when it would subside.」
感染症の影響が続く中、今後の感染拡大や収束時期等に関する会計上の見積りの仮定は、前連結会計年度から重要な変更がないとしている。 - FY2022-Q1RestatedAnnual report
「There were no material changes to the assumptions described in Note 4, “Significant accounting estimates and judgments,” to the consolidated financial statements in the annual securities report for the previous fiscal year, including assumptions about how COVID-19 would spread and when it would subside.」
感染症の影響が続く中、今後の感染拡大や収束時期等に関する会計上の見積りの仮定は、前連結会計年度から重要な変更がないとしている。 - FY2021-Q3RestatedAnnual report
「There were no material changes to the assumptions described in Note 4, “Significant accounting estimates and judgments,” to the consolidated financial statements in the annual securities report for the previous fiscal year, including assumptions about how COVID-19 would spread and when it would subside.」
感染症の影響が実績に続く中、今後の感染拡大や収束時期等に関する会計上の見積りの仮定は、前連結会計年度から重要な変更がないとしている。 - FY2021-Q2RestatedAnnual report
「There were no material changes to the assumptions described in Note 4, “Significant accounting estimates and judgments,” to the consolidated financial statements in the annual securities report for the previous fiscal year, including assumptions about how COVID-19 would spread and when it would subside.」
感染症の影響が実績に続いている中、今後の感染拡大や収束時期等に関する会計上の見積りの仮定は、前連結会計年度から重要な変更がないとしている。 - FY2021-Q1First statedAnnual report
「There were no material changes to the assumptions described in Note 4, “Significant accounting estimates and judgments,” to the consolidated financial statements in the annual securities report for the previous fiscal year, including assumptions about how COVID-19 would spread and when it would subside.」
Despite the actual impact of COVID-19, the assumptions regarding future spread and containment used in accounting estimates were unchanged from the previous fiscal year.