Accounting Estimates Based on Assumptions Regarding COVID-19
First written in FY2021-Q2. 5 of 6 entries say "Restated". Latest entry: FY2023-Q2.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「However, because the internet and database-related businesses we operate are generally less susceptible to the direct impact of COVID-19, we have determined that the effects of the spread of COVID-19 and the timing of its containment will be limited, with no material changes to this outlook.」
The company maintains its accounting estimate that the direct impact of COVID-19 on its business will be limited. - FY2023-Q1RestatedAnnual report
「However, because the internet and database-related businesses we operate are generally less susceptible to the direct impact of COVID-19, we have determined that the effects of the spread of COVID-19 and the timing of its containment will be limited, with no material changes to this outlook.」
The company maintains its accounting estimate that the direct impact of COVID-19 on its business will be limited and states that there have been no material changes from the end of the previous fiscal year. - FY2022-Q2RestatedAnnual report
「However, because the internet and database-related businesses we operate are generally less susceptible to the direct impact of COVID-19, we have determined that the effects of the spread of COVID-19 and the timing of its containment will be limited, with no material changes to this outlook.」
The company maintains its accounting estimate that the direct impact of COVID-19 on its business will be limited. - FY2021RestatedAnnual report
「However, because the internet and database-related businesses we operate are generally less susceptible to the direct impact of COVID-19, we have determined that the effects of the spread of COVID-19 and the timing of its containment will be limited.」
The company maintains its accounting estimate that the impact of COVID-19 will be limited. - FY2021-Q3RestatedAnnual report
「Although no unified view has been announced regarding how the COVID-19 pandemic will develop or when it will end, we have assumed that its effects will continue for a certain period of the fiscal year and that social and economic activity will gradually resume. Based on this assumption, we have made no material changes from the assumptions as of the end of the previous fiscal year in accounting estimates, including judgments regarding the recoverability of deferred tax assets. In addition, we have determined that the internet and database-related businesses we operate are generally less susceptible to the direct impact of COVID-19 and that its effect on estimates as of the end of the fiscal year is limited. There have been no material changes to this outlook either.」
The company maintains the accounting assumption that COVID-19 will continue for a certain period, followed by a gradual resumption of social and economic activity. It states that there have been no material changes to its outlook that the direct impact on its internet and database-related businesses will be limited. - FY2021-Q2First statedAnnual report
「Although no unified view has been announced regarding how the COVID-19 pandemic will develop or when it will end, we have assumed that its effects will continue for a certain period of the fiscal year and that social and economic activity will gradually resume. Based on this assumption, we have made no material changes from the assumptions as of the end of the previous fiscal year in accounting estimates, including judgments regarding the recoverability of deferred tax assets.」
The company is making accounting estimates, including regarding the recoverability of deferred tax assets, based on the assumption that COVID-19 will continue for a certain period while social and economic activity gradually resumes. It states that there have been no material changes from the assumptions as of the end of the previous fiscal year.