Accounting Estimate Uncertainty Related to the Impact of COVID-19
First written in FY2023-Q1. 2 of 4 entries say "Restated". Latest entry: FY2024.
8 other companies' latest entry also says "Dropped".
- FY2024DroppedAnnual reportNo separate disclosure for the fiscal year in question could be identified regarding the uncertainty in accounting estimates related to the impact of COVID-19 that had been disclosed previously.
- FY2023-Q3RestatedAnnual report
「The Group has made accounting estimates on the assumption that the impact of COVID-19 will continue for a certain period, and there has been no significant change in the assumptions underlying those estimates from the previous consolidated fiscal year. However, if circumstances change in the future and the resulting judgments are revised, the changes may have a material impact on future consolidated financial statements.」
The Company continues to disclose the accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period and the possibility that future changes in circumstances may affect the financial statements. - FY2023-Q2RestatedAnnual report
「The Group has made accounting estimates on the assumption that the impact of COVID-19 will continue for a certain period, and there has been no significant change in the assumptions underlying those estimates from the previous consolidated fiscal year. However, if circumstances change in the future and the resulting judgments are revised, the changes may have a material impact on future consolidated financial statements.」
The Company continues to disclose the accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period and the possibility that future changes in circumstances may affect the financial statements. - FY2023-Q1First statedAnnual report
「The Group has made accounting estimates on the assumption that the impact of COVID-19 will continue for a certain period, and there has been no significant change in the assumptions underlying those estimates from the previous consolidated fiscal year. However, if circumstances change in the future and the resulting judgments are revised, the changes may have a material impact on future consolidated financial statements.」
The Group has made accounting estimates based on the assumption that the impact of COVID-19 will continue for a certain period, and for the first time has described the possibility that future changes in circumstances may materially affect the future consolidated financial statements as a separate accounting risk.