Uncertainty in Accounting Estimates Due to COVID-19
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2022DroppedAnnual report
「There are no items for which amounts recognized in the consolidated financial statements for the current consolidated fiscal year based on accounting estimates could have a material impact on the consolidated financial statements for the following consolidated fiscal year.」
The assumptions underlying accounting estimates concerning the impact of COVID-19, which had been disclosed through the previous quarter, are not separately disclosed as significant accounting estimates for the current fiscal year. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the future spread of COVID-19 and the timing of its subsidence, described in the previous fiscal year's annual securities report under (Additional Information) (Accounting Estimates Related to the Impact of COVID-19).」
The Company reconfirms that there have been no material changes from the previous fiscal year in the assumptions underlying accounting estimates concerning how the infection will spread and when it will subside. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the future spread of COVID-19 and the timing of its subsidence, described in the previous fiscal year's annual securities report under (Additional Information) (Accounting Estimates Related to the Impact of COVID-19).」
The Company reconfirms that there have been no material changes from the previous fiscal year in the assumptions underlying accounting estimates concerning how the infection will spread and when it will subside. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the future spread of COVID-19 and the timing of its subsidence, described in the previous fiscal year's annual securities report under (Additional Information) (Accounting Estimates Related to the Impact of COVID-19).」
The Company states that there have been no material changes from the previous fiscal year in the assumptions underlying accounting estimates concerning how COVID-19 will spread and when it will subside. - FY2021First statedAnnual report
「While it is difficult to accurately predict how the spread of COVID-19 will develop or when it will subside, the Group has made accounting estimates, including impairment of property, plant and equipment and the recoverability of deferred tax assets, on the assumption that the impact of the infection will continue for a certain period but gradually recover.」
For the first time, this is disclosed separately as an estimate of impairment of property, plant and equipment and the recoverability of deferred tax assets, based on the uncertainty that the spread and timing of the subsidence of the infection cannot be accurately predicted.