Uncertainty in Accounting Estimates Related to COVID-19
First written in FY2020. 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 to the assumptions concerning the impact of COVID-19 described in the additional information to the securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates related to COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the additional information to the securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates related to COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the additional information to the securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates related to COVID-19. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the additional information to the securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates related to COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the additional information to the securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates related to COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions concerning the impact of COVID-19 described in the additional information to the securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes to the assumptions underlying its accounting estimates regarding the impact of COVID-19. - FY2020First statedAnnual report
「COVID-19 has had a broad impact on the economy and corporate activities, and it is currently difficult to reasonably predict when the pandemic will subside. The group has not experienced a material impact on its results, except in certain areas, and its accounting estimates, including impairment of property, plant and equipment and the recoverability of deferred tax assets, are based on the assumption that the current situation will continue for approximately the next year.」
On the assumption that the timing of the pandemic's resolution cannot be reasonably predicted, the company is making estimates of impairment of property, plant and equipment and the recoverability of deferred tax assets based on the assumption that the current conditions will continue for approximately the next year.