Ongoing Assessment of Assumptions Regarding the Impact of COVID-19
First written in FY2021-Q2. 7 of 9 entries say "Restated". Latest entry: FY2023-Q2.
The whole theme swung hardest in 2023: 3 of 36 companies on the "Worse" side.
39 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「There have been no significant changes to the assumptions concerning the impact of COVID-19 described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The company reconfirmed that there had been no significant changes from the previous year's annual securities report in the accounting assumptions concerning the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no significant changes to the assumptions concerning the impact of COVID-19 described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
The company reconfirmed that there had been no significant changes from the previous year's annual securities report in the accounting assumptions concerning the impact of COVID-19. - FY2022RestatedAnnual report
「Although economic activity has continued to recover gradually with the spread of vaccinations and other factors, the company has assumed that COVID-19 will continue to have a certain impact during the following consolidated fiscal year and has made its accounting estimates on that basis.」
The company has made the accounting assumption that the impact of the infectious disease will continue for a certain period during the following consolidated fiscal year, and continues to indicate the possibility of additional provisions. - FY2022-Q3RestatedAnnual 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 reconfirmed that there had been no significant changes from the previous year's annual securities report in the accounting assumptions concerning the future spread and containment 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 reconfirmed that there had been no significant changes from the previous year's annual securities report in the accounting assumptions concerning the future spread and 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 reconfirmed that there had been no significant changes from the previous year's annual securities report in the accounting assumptions concerning the future spread and containment of COVID-19. - FY2021Assumption that the impact of the infectious disease will continue into the following consolidated fiscal yearAnnual report
「Although it is difficult to accurately predict how COVID-19 will spread in the future, when it will be contained, or its impact on the Group's business performance, the company has assumed for purposes of accounting estimates that the impact will continue for a certain period during the following consolidated fiscal year. However, if the impact of COVID-19 continues for an extended period or the business environment changes in other ways, the ability of business partners to make payments may deteriorate, potentially requiring additional provisions.」
Although the spread of the infectious disease and the timing of its containment could not be accurately predicted, the company made the accounting assumption that the impact would continue for a certain period during the following consolidated fiscal year. It also indicated the possibility of additional provisions if the impact were prolonged. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions described in the “Additional Information” section of the previous consolidated fiscal year's securities report, including assumptions regarding the future spread and eventual containment of COVID-19.」
The company reconfirmed that there had been no significant changes from the previous year's annual securities report in the accounting assumptions concerning the future spread and containment of COVID-19. - FY2021-Q2First statedAnnual report
「There have been no material changes to the assumptions described in the “Additional Information” section of the previous consolidated fiscal year's securities report, including assumptions regarding the future spread and eventual containment of COVID-19.」
Regarding accounting assumptions concerning the future spread and containment of COVID-19, the company recorded for the first time in a separate thread as supplementary information that there had been no significant changes from the previous year's annual securities report.