Accounting Estimates Based on the Assumption That the Effects of COVID-19 Will Continue until June 2020
First written in FY2020. 7 of 11 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
39 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「There have been no material changes to the descriptions of accounting estimates and the assumptions used in those estimates in the section titled “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the Annual Securities Report for the previous fiscal year.」
The Company states that there were no material changes from the previous fiscal year in accounting estimates or the assumptions underlying them. - FY2023-Q3RestatedAnnual report
「There has been no significant change in the assumption regarding the impact of COVID-19 on our business performance described under “The Impact of COVID-19” in “Significant Accounting Estimates” in the annual securities report for the previous fiscal year.」
It is stated that there has been no significant change in the accounting-estimate assumption regarding the impact of COVID-19 on business performance. - FY2023-Q2RestatedAnnual report
「There has been no significant change in the assumption regarding the impact of COVID-19 on our business performance described under “The Impact of COVID-19” in “Significant Accounting Estimates” in the annual securities report for the previous fiscal year.」
It is stated that there has been no significant change in the accounting-estimate assumption regarding the impact of COVID-19 on business performance. - FY2023-Q1RestatedAnnual report
「There has been no significant change in the assumption regarding the impact of COVID-19 on our business performance described under “The Impact of COVID-19” in “Significant Accounting Estimates” in the annual securities report for the previous fiscal year.」
It is stated that there has been no significant change in the accounting-estimate assumption regarding the impact of COVID-19 on business performance. - FY2022-Q3RestatedAnnual report
「There has been no significant change in the assumption regarding the impact of COVID-19 on our business performance described under “The Impact of COVID-19” in “Significant Accounting Estimates” in the annual securities report for the previous fiscal year.」
It is stated that there has been no significant change in the accounting-estimate assumption regarding the impact of COVID-19 on business performance. - FY2022-Q2RestatedAnnual report
「There has been no significant change in the assumption regarding the impact of COVID-19 on our business performance described under “The Impact of COVID-19” in “Significant Accounting Estimates” in the annual securities report for the previous fiscal year.」
It is stated that there has been no significant change in the previous fiscal year's accounting-estimate assumption that the impact of COVID-19 will continue into the following fiscal year. - FY2021The assumption regarding the duration of the impact of COVID-19 was extended through the following fiscal year.Annual report
「We have prepared the accounting estimates in (1) and (3) above based on the assumption that this matter will continue to affect our business performance in the following fiscal year.」
The assumption was extended from continuing until around the end of the current fiscal year to continuing into the following fiscal year. - FY2021-Q3RestatedAnnual report
「We have prepared the accounting estimates based on a revised assumption that the impact will continue until around the end of the current fiscal year, rather than the assumptions used for the accounting estimates described in the annual securities report for the previous fiscal year.」
We continue to prepare accounting estimates based on the assumption that the impact of COVID-19 will continue until around the end of the current fiscal year. - FY2021-Q2Extended the period of the impact of COVID-19 to around the end of the current fiscal yearAnnual report
「However, as the impact of COVID-19 continued at the end of the current quarter's accounting period and it was difficult to accurately predict when the situation would end, the Company revised the assumption used for accounting estimates in its annual securities report for the previous fiscal year, assuming that the impact would continue until around the end of the current fiscal year, and made accounting estimates accordingly.」
The assumption regarding how long the impact of COVID-19 would continue has been revised from around the end of the second-quarter accounting period to around the end of the current fiscal year. - FY2021-Q1Extended the period of the impact of COVID-19 to around the end of the second-quarter accounting periodAnnual report
「However, as the impact of COVID-19 continued at the end of the current quarter's accounting period and it was difficult to accurately predict when the situation would end, the Company revised the assumption used for accounting estimates in its annual securities report for the previous fiscal year, assuming that the impact would continue until around the end of the second-quarter accounting period, and made accounting estimates accordingly.」
The assumption of “until around June 2020” from the previous fiscal year was revised to assume that the impact would continue until around the end of the second-quarter accounting period. - FY2020First statedAnnual report
「The Company made accounting estimates based on the assumption that the impact of this matter on its performance would continue until around June 2020, but actual results may differ depending on changes in uncertain future economic conditions and other factors.」
The Company disclosed for the first time that it used the assumption that the impact of COVID-19 would continue until around June 2020 in accounting estimates, including impairment estimates.