Change in accounting estimates to assume the eventual containment of COVID-19
First written in FY2021-Q3. 6 of 8 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「There have been no material changes in the assumptions regarding the impact of COVID-19 described in the “Significant Accounting Estimates” section of the previous fiscal year’s securities report.」
The company reconfirmed that there were no material changes to the assumptions underlying its accounting estimates concerning the impact of COVID-19. - FY2024-Q2RestatedAnnual report
「There have been no material changes in the assumptions regarding the impact of COVID-19 described in the “Significant Accounting Estimates” section of the previous fiscal year’s securities report.」
The company has reconfirmed that there have been no material changes from the previous consolidated fiscal year to the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2023-Q3RestatedAnnual report
「There have been no material changes from the previous fiscal year in the assumptions, including the timing of the resolution of COVID-19, described in the “Significant Accounting Estimates” section of the previous fiscal year’s securities report.」
The company has reconfirmed that there have been no material changes in its accounting assumptions regarding the timing of the resolution of COVID-19 and other matters. - FY2023-Q1RestatedAnnual report
「There have been no material changes from the previous fiscal year in the assumptions, including the timing of the resolution of COVID-19, described in the “Significant Accounting Estimates” section of the previous fiscal year’s securities report.」
The company has reconfirmed that there have been no material changes from the previous fiscal year in its accounting assumptions regarding the timing of the resolution of COVID-19 and other matters. - FY2022-Q2RestatedAnnual report
「There have been no material changes from the previous fiscal year in the assumptions, including the timing of the resolution of COVID-19, described in the “Significant Accounting Estimates” section of the previous fiscal year’s securities report.」
The company has reconfirmed that there have been no material changes from the previous fiscal year in its accounting assumptions regarding the timing of the resolution of COVID-19 and other matters. - FY2022-Q1RestatedAnnual report
「There have been no material changes from the previous fiscal year in the assumptions, including the timing of the resolution of COVID-19, described in the “Significant Accounting Estimates” section of the previous fiscal year’s securities report.」
The company has reconfirmed that there have been no material changes from the previous fiscal year in its accounting assumptions regarding the timing of the resolution of COVID-19 and other matters. - FY2021ReframedAnnual report
「However, although vaccination is progressing steadily, given concerns over increased human mobility and the spread of more infectious variants, we assume that the impact of the spread of COVID-19 will continue for a certain period of the fiscal year ending August 2022.」
The company has updated its accounting assumption from the previous estimate, which included an assumption that the infection would subside, to one that the impact of the infection would continue for a certain period of the fiscal year ending August 2022. - FY2021-Q3First statedAnnual report
「However, although vaccination is progressing steadily, given concerns over increased human mobility and the spread of more infectious variants, we have changed our assumption to one in which the impact of the spread of COVID-19 will gradually subside and have prepared accounting estimates including impairment of fixed assets and the recoverability of deferred tax assets.」
The company changed its accounting estimates from the previous assumption that the impact of COVID-19 would continue for a certain period of the fiscal year ending August 2021 to an assumption that the impact would gradually subside.