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Jorudan (3710) · PolicyRestated

Accounting estimates based on assumptions about when the impact of COVID-19 will subside

First written in FY2020-Q3. 6 of 9 entries say "Restated". Latest entry: FY2023-Q1.

9entries
4years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2020-Q3 – FY2021-Q3RestatedFY2022-Q1 – FY2022-Q32020: 120202021: 420212022: 320222023: 12023
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

101 other companies' latest entry also says "Restated".

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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.
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  1. FY2023-Q1RestatedAnnual report

    「There has been no material change in the assumptions concerning the impact of COVID-19 on the Group's results described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」

    The company has reaffirmed that there has been no material change from the previous fiscal year in the assumptions underlying the accounting estimates concerning the impact of COVID-19.
  2. FY2022ReframedAnnual report

    「Although the timing of the end of the impact of the spread of COVID-19 remains uncertain, the company is preparing its business plan based on the assumption that demand will gradually recover from the following year onward.」

    The accounting assumption concerning the end of the infectious disease and the recovery in demand has been updated from “from 2022 onward” to “demand will gradually recover from the following year onward.”
  3. FY2022-Q3RestatedAnnual report

    「Although the spread of COVID-19 has had a tremendous impact on the economy and corporate activities and the domestic economy is expected to remain uncertain, there has been no material change in the assumptions concerning the impact of COVID-19 on the Group's results described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」

    The company has reaffirmed that there has been no material change from the previous consolidated fiscal year in the assumptions underlying the accounting estimates concerning the impact of the infectious disease.
  4. FY2022-Q1RestatedAnnual report

    「Although the spread of COVID-19 has had a tremendous impact on the economy and corporate activities and the domestic economy is expected to remain uncertain, there has been no material change in the assumptions concerning the impact of COVID-19 on the Group's results described under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」

    The company has reaffirmed that there has been no material change from the previous fiscal year in the assumptions underlying the accounting estimates concerning the impact of the infectious disease.
  5. FY2021ReframedAnnual report

    「Although the timing of the end of the impact of the spread of COVID-19 remains uncertain, the company is preparing its business plan based on the assumption that demand will gradually recover from 2022 onward.」

    The assumptions underlying the accounting estimates have been updated from the previous wording that the infectious disease would gradually subside from the next consolidated fiscal year to the assumption that demand will gradually recover from 2022 onward.
  6. FY2021-Q3RestatedAnnual report

    「There are no new additional developments or material changes in the assumptions underlying the accounting estimates concerning the impact of the spread of COVID-19 disclosed in the annual securities report for the previous consolidated fiscal year.」

    The company states that there are no new additional developments or material changes in the accounting estimates concerning the impact of COVID-19.
  7. FY2021-Q2RestatedAnnual report

    「There are no new additional developments or material changes in the assumptions underlying the accounting estimates concerning the impact of the spread of COVID-19 disclosed in the annual securities report for the previous consolidated fiscal year.」

    The company states that there are no new additional developments or material changes in the accounting estimates concerning the impact of COVID-19.
  8. FY2021-Q1RestatedAnnual report

    「There are no new additional developments or material changes in the assumptions underlying the accounting estimates concerning the impact of the spread of COVID-19 disclosed in the annual securities report for the previous consolidated fiscal year.」

    The company states that there are no new additional developments or material changes in the accounting estimates concerning the impact of COVID-19.
  9. FY2020-Q3First statedAnnual report

    「Although it is difficult to accurately predict when the impact of COVID-19 will subside, the Group has made accounting estimates, including the recoverability of deferred tax assets, on the assumption that the impact will gradually subside from the next consolidated fiscal year.」

    Although the company states that it is difficult to accurately predict when the impact of COVID-19 will subside, it is making accounting estimates, including the recoverability of deferred tax assets, based on the assumption that the impact will gradually subside from the next consolidated fiscal year.
Moved together

"Increase in Equity-Method Investment Losses" moved the same way as this thread, in the same document, in 2 of its 9 moves.

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  1. ★This thread
  2. 1Increase in Equity-Method Investment Losses2×
  3. 2Downside Risk to Overseas Economic Conditions2×
  4. 3High Revenue Dependence on the Transit Route Guidance Business2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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