Accounting Estimates Based on the Assumption of Continued COVID-19 Infections
First written in FY2020. 8 of 10 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
6 other companies' latest entry also says "Other".
- FY2023Added the situation in Ukraine to the accounting assumptionsAnnual report
「Although the impact of COVID-19 and the situation in Russia and Ukraine on performance for the fiscal year under review was minor, the company prepared its business plan based on a certain assumption that the impact of COVID-19 and the situation in Russia and Ukraine would continue through the following fiscal year.」
In addition to the previous assumption that COVID-19 infections would continue, the company used the assumption that the impact of the situation in Russia and Ukraine would continue through the following fiscal year in its business plan and estimates of deferred tax assets. - FY2023-Q3RestatedAnnual report
「There have been no material changes from the time of the annual securities report for the previous fiscal year in the assumptions regarding the impact of the spread of COVID-19 during the cumulative third-quarter period.」
The company reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimate assumptions that the impact of the infectious disease would continue. - FY2023-Q1RestatedAnnual report
「There have been no material changes from the time of the annual securities report for the previous fiscal year in the assumptions regarding the impact of the spread of COVID-19 during the cumulative first-quarter period.」
It was reconfirmed that there had been no material changes from the previous fiscal year in the assumptions used in accounting estimates concerning the impact of COVID-19. - FY2022RestatedAnnual report
「Although the impact of COVID-19 on performance for the fiscal year under review included an increase in monthly usage fees accompanying an increase in large public-sector projects for COVID-19 vaccination call centers and business expansion among logistics-related companies in line with increased demand for online shopping, the company prepared its business plan based on a certain assumption that the impact of COVID-19 would continue through the following fiscal year.」
The company continues to prepare its business plan and accounting estimates based on the assumption that the impact of the infectious disease will continue through the following fiscal year. - FY2022-Q3RestatedAnnual report
「There have been no material changes from the time of the annual securities report for the previous fiscal year in the assumptions regarding the impact of the spread of COVID-19 during the cumulative third-quarter period.」
The company reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimate assumptions that the impact of COVID-19 would continue. - FY2022-Q2RestatedAnnual report
「There have been no material changes from the time of the annual securities report for the previous fiscal year in the assumptions regarding the impact of the spread of COVID-19 during the cumulative second-quarter period.」
The company reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimate assumptions that the impact of COVID-19 would continue. - FY2021-Q3RestatedAnnual report
「There have been no material changes from the time of the annual securities report for the previous fiscal year in the assumptions regarding the impact of the spread of COVID-19 during the cumulative third-quarter period.」
The company reconfirmed that there had been no material changes in the accounting estimate assumptions that the impact of COVID-19 would continue. - FY2021-Q2RestatedAnnual report
「There have been no material changes from the time of the annual securities report for the previous fiscal year in the assumptions regarding the impact of the spread of COVID-19 during the cumulative second-quarter period.」
The company reconfirmed that there had been no material changes in the accounting estimate assumptions that the impact of COVID-19 would continue. - FY2021-Q1RestatedAnnual report
「There have been no material changes from the time of the annual securities report for the previous fiscal year in the assumptions regarding the impact of the spread of COVID-19 during the cumulative first-quarter period.」
The company reconfirmed that there had been no material changes from the previous fiscal year in the accounting estimates based on the assumption that the impact of COVID-19 would continue. - FY2020First statedAnnual report
「Based on external information and other sources, we made accounting estimates, including the recoverability of deferred tax assets for the fiscal year under review, on the basis of a certain assumption that the impact of the infectious disease would continue through the following fiscal year, the fiscal year ending March 2021.」
The company first disclosed that it had made accounting estimates, including the recoverability of deferred tax assets, on the assumption that the impact of COVID-19 would continue through the fiscal year ending March 2021.