Continued Assumptions in Accounting Estimates Related to COVID-19
First written in FY2021-Q1. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「There were no significant changes in the assumptions used for accounting estimates, including the impact of the spread of COVID-19 and the expected timing of its containment, which were described in the “Significant Accounting Estimates” section of the annual securities report for the previous consolidated fiscal year.」
The company stated that there had been no significant changes in the assumptions used for accounting estimates, including the impact of COVID-19 and the expected timing of its containment. - FY2021Specification of assumptions regarding demand recoveryAnnual report
「Demand has been gradually recovering since the latter half of the current consolidated fiscal year. The company assumes that demand will continue on a recovery trend from the next consolidated fiscal year onward.」
Regarding accounting estimates related to COVID-19, the company explicitly stated its assumption that demand will remain on a recovery trend from the next consolidated fiscal year onward. - FY2021-Q3RestatedAnnual report
「There were no significant changes in the assumptions used for accounting estimates, including the impact of the global spread of COVID-19 and the expected timing of its containment, which were described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」
The company stated that there had been no significant changes from the previous consolidated fiscal year or the previous quarter in the assumptions used for accounting estimates, including the impact of COVID-19 and the expected timing of its containment. - FY2021-Q2RestatedAnnual report
「There were no significant changes in the assumptions used for accounting estimates, including the impact of the global spread of COVID-19 and the expected timing of its containment, which were described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」
The company stated that there had been no significant changes from the previous consolidated fiscal year or the previous quarter in the assumptions used for accounting estimates, including the impact of COVID-19 and the expected timing of its containment. - FY2021-Q1First statedAnnual report
「There were no significant changes in the assumptions used for accounting estimates, including the impact of the global spread of COVID-19 and the expected timing of its containment, which were described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year.」
The company stated that there had been no significant changes from the previous consolidated fiscal year in the assumptions used for accounting estimates, including the impact of COVID-19 and the expected timing of its containment.