Risk of Accounting Estimates Associated with the Prolonged Duration of COVID-19
First written in FY2020. 4 of 5 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2021RestatedAnnual report
「Although it is difficult to accurately predict the global spread of COVID-19 and the timing of its resolution, in making accounting estimates the company assumes that the impact will remain limited from the next consolidated fiscal year onward.」
The company continued to explain that, under its accounting assumptions regarding the spread of the pandemic and the timing of its resolution, the impact would remain limited from the following fiscal year onward. - FY2021-Q3RestatedAnnual report
「There have been no significant changes to the assumptions, including assumptions about the future spread of COVID-19 and the timing of its resolution, described in “V. 1. (1) Consolidated Financial Statements, Notes (Additional Information)” of the annual securities report for the previous consolidated fiscal year.」
The company stated that there had been no significant changes to the accounting assumptions regarding the spread of COVID-19 and the timing of its resolution. - FY2021-Q2RestatedAnnual report
「There have been no significant changes to the assumptions, including assumptions about the future spread of COVID-19 and the timing of its resolution, described in “V. 1. (1) Consolidated Financial Statements, Notes (Additional Information)” of the annual securities report for the previous consolidated fiscal year.」
The company stated that there had been no significant changes to the accounting assumptions regarding the spread of COVID-19 and the timing of its resolution. - FY2021-Q1RestatedAnnual report
「There have been no significant changes to the assumptions, including assumptions about the future spread of COVID-19 and the timing of its resolution, described in “V. 1. (1) Consolidated Financial Statements, Notes (Additional Information)” of the annual securities report for the previous consolidated fiscal year.」
The company stated that there had been no significant changes to the accounting assumptions regarding the spread of COVID-19 and the timing of its resolution. - FY2020First statedAnnual report
「Because this assumption involves a high degree of uncertainty, if the resolution of the pandemic is delayed and its impact continues for an extended period, it may affect the company's financial position and operating results in the future.」
The company stated that if COVID-19 continues for an extended period, it may affect its future financial position and operating results through estimates such as impairment of fixed assets and the recoverability of deferred tax assets.