Continued Use of Accounting Estimates and Assumptions Relating to COVID-19
First written in FY2021-Q1. 2 of 3 entries say "Restated". Latest entry: FY2021-Q3.
The whole theme swung hardest in 2025: 2 of 6 companies on the "Worse" side.
53 other companies' latest entry also says "Restated".
- FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the containment of COVID-19, described under “Additional Information” (Accounting Estimates) in the annual securities report for the previous consolidated fiscal year.」
The company continues to explain that there have been no material changes from the previous consolidated fiscal year to the assumptions underlying accounting estimates, including the expected timing of the containment of COVID-19. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the containment of COVID-19, described under “Additional Information” (Accounting Estimates) in the annual securities report for the previous consolidated fiscal year.」
The company continues to explain that there have been no material changes from the previous consolidated fiscal year to the assumptions underlying accounting estimates, including the expected timing of the containment of COVID-19. - FY2021-Q1First statedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the containment of COVID-19, described under “Additional Information” (Accounting Estimates) in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes from the previous consolidated fiscal year to the assumptions used in accounting estimates, including the expected timing of the end of the COVID-19 pandemic.