Impact on Accounting Estimates Assuming Continued COVID-19 Spread
First written in FY2020. 6 of 8 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 to the assumptions underlying the accounting estimates concerning the impact of the spread of COVID-19 described under “Significant Accounting Estimates” in the previous consolidated fiscal year's securities report.」
The company reconfirmed its established treatment of accounting estimates based on the assumption of continued spread. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions underlying the accounting estimates concerning the impact of the spread of COVID-19 described under “Significant Accounting Estimates” in the previous consolidated fiscal year's securities report.」
The company reconfirmed that there had been no material change in its established assumption of reflecting the impact of the spread of COVID-19 in accounting estimates. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions underlying the accounting estimates concerning the impact of the spread of COVID-19 described under “Significant Accounting Estimates” in the previous consolidated fiscal year's securities report.」
The company reconfirmed that there had been no material change in its established assumption of reflecting the impact of COVID-19 in accounting estimates. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions underlying the accounting estimates concerning the impact of the spread of COVID-19 described under “Significant Accounting Estimates” in the previous consolidated fiscal year's securities report.」
The company reconfirmed that there had been no material change in its established assumption of reflecting the impact of the spread in accounting estimates. - FY2021-Q3Extension of the period covered by accounting assumptionsAnnual report
「In the additional information in the annual securities report for the previous consolidated fiscal year, the Group had assumed that the impact of the spread of COVID-19 would continue throughout the one-year period of the current consolidated fiscal year. In light of current conditions, this assumption has been changed to assume that the impact will continue for a certain period beyond the following consolidated fiscal year.」
The accounting assumption regarding the duration of the impact of COVID-19 was changed to assume that it would continue for a certain period beyond the following consolidated fiscal year. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions and accounting estimates concerning the impact of COVID-19 described in the additional information to the previous fiscal year's securities report.」
The company reconfirmed that there had been no material change in its established treatment of accounting estimates based on the assumption that the spread would continue. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions and accounting estimates concerning the impact of COVID-19 described in the additional information to the previous fiscal year's securities report.」
The company reconfirmed that there had been no material change in its established treatment of reflecting the assumption of continued spread in accounting estimates. - FY2020First statedAnnual report
「Based on the assumption that the impact of the spread of COVID-19 would continue throughout the one-year period of the following consolidated fiscal year, we reflected the accounting estimates in our accounting treatment.」
The assumption that the spread of COVID-19 would continue for one year of the following consolidated fiscal year was reflected in accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets.