Komori
Matsuoka (3611) · RiskDropped

Uncertainty in Accounting Estimates Related to COVID-19

First written in FY2021-Q1. 7 of 10 entries say "Restated". Latest entry: FY2023.

10entries
4years
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ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY2021-Q3RestatedFY2022-Q2 – FY20232020: 220202021: 320212022: 320222023: 22023
Same theme, other companies
Accounting estimates based on assumptions regarding COVID-19A theme 681 companies write about · 540 as a headwind · 0 as a tailwind

67 other companies' latest entry also says "Dropped".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 685 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023DroppedAnnual report

    「The business plan and other materials incorporate certain assumptions regarding expected future orders and estimates of expenses, primarily personnel expenses, at overseas factories, and these assumptions involve uncertainty.」

    The accounting estimate explicitly stated through the previous quarter, that the impact of COVID-19 would continue through March 2023, was no longer explicitly stated among the significant accounting estimates for the full year.
  2. FY2023-Q3RestatedAnnual report

    「Based on information available as of the end of the current quarterly consolidated accounting period, accounting estimates have been made on the assumption that the impact would continue through March 2023. These estimates involve uncertainty, and the amount of loss may increase or decrease if the status of COVID-19 or its impact on the economy changes.」

    The accounting estimates made on the assumption that the impact of COVID-19 would continue through March 2023, together with the related uncertainty, continue to be disclosed.
  3. FY2023-Q2RestatedAnnual report

    「Based on information available as of the end of the current quarterly consolidated accounting period, accounting estimates have been made on the assumption that the impact would continue through March 2023. These estimates involve uncertainty, and the amount of loss may increase or decrease if the status of COVID-19 or its impact on the economy changes.」

    The accounting estimates made on the assumption that the impact of COVID-19 would continue through March 2023, together with the related uncertainty, remain in place.
  4. FY2023-Q1RestatedAnnual report

    「Based on information available as of the end of the current quarterly consolidated accounting period, accounting estimates have been made on the assumption that the impact would continue through March 2023. These estimates involve uncertainty, and the amount of loss may increase or decrease if the status of COVID-19 or its impact on the economy changes.」

    The accounting estimates made on the assumption that the impact of COVID-19 would continue through March 2023, together with the related uncertainty, continue to be disclosed.
  5. FY2022RestatedAnnual report

    「As of the end of the current consolidated fiscal year, based on available information, accounting estimates have been made on the assumption that the impact would continue through March 2023.」

    The accounting estimates made on the assumption that the impact of COVID-19 would continue through March 2023, together with the related uncertainty, were maintained in the full-year disclosure.
  6. FY2022-Q2RestatedAnnual report

    「Although the outlook remains uncertain, based on information available as of the end of the current quarterly consolidated accounting period, accounting estimates have been made on the assumption that the impact would continue through March 2023.」

    The accounting estimates made on the assumption that the impact of COVID-19 would continue through March 2023, together with the related uncertainty, continue to be disclosed.
  7. FY2022-Q1WorsenedAnnual report

    「Although the outlook remains uncertain, based on information available as of the end of the current quarterly consolidated accounting period, accounting estimates have been made on the assumption that the impact would continue through March 2023.」

    It was stated that accounting estimates would be made on the assumption that the impact of COVID-19 would continue through March 2023, specifying the period over which the impact was expected to continue. The estimates are still stated to involve uncertainty.
  8. FY2021-Q3RestatedAnnual report

    「Although the outlook remains uncertain, based on information available as of the end of the current quarterly consolidated accounting period, accounting estimates, including the allowance for doubtful accounts and impairment of fixed assets, have been made on the assumption that the impact will continue during the current consolidated fiscal year and that the economy will then gradually recover. These estimates involve uncertainty, and the amount of loss may increase or decrease if the status of COVID-19 or its impact on the economy changes.」

    The accounting estimates made on the assumption that the impact of COVID-19 would continue during the current consolidated fiscal year and then gradually recover, together with the related uncertainty, continue to be disclosed.
  9. FY2021-Q2RestatedAnnual report

    「Although the outlook remains uncertain, based on information available as of the end of the current quarterly consolidated accounting period, accounting estimates, including the allowance for doubtful accounts and impairment of fixed assets, have been made on the assumption that the impact will continue during the current consolidated fiscal year and that the economy will then gradually recover. These estimates involve uncertainty, and the amount of loss may increase or decrease if the status of COVID-19 or its impact on the economy changes.」

    The accounting estimates made on the assumption that the impact of COVID-19 would continue during the current consolidated fiscal year and then gradually recover, together with the related uncertainty, continue to be disclosed.
  10. FY2021-Q1First statedAnnual report

    「Although the outlook remains uncertain, based on information available as of the end of the current quarterly consolidated accounting period, accounting estimates, including the allowance for doubtful accounts and impairment of fixed assets, have been made on the assumption that the impact will continue during the current consolidated fiscal year and that the economy will then gradually recover. These estimates involve uncertainty, and the amount of loss may increase or decrease if the status of COVID-19 or its impact on the economy changes.」

    Accounting estimates, including the allowance for doubtful accounts and impairment of fixed assets, were made on the assumption that the impact of COVID-19 would continue during the current consolidated fiscal year and then gradually recover, with the uncertainty that the amount of loss could increase or decrease as conditions changed being described independently for the first time.
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