Accounting Estimates Based on the Assumption of a Gradual Improvement in the Pandemic
First written in FY2022. 3 of 5 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2023DroppedAnnual report
「A recovery is expected as the COVID-19 pandemic comes to an end, but the outlook remains uncertain.」
The independent disclosure, included through the previous quarter, of the spread and timing of the end of the COVID-19 pandemic as assumptions underlying accounting estimates was not identified among the material accounting estimates for the current fiscal year. - FY2023-Q3RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the assumptions, including the future spread and timing of the end of the COVID-19 pandemic, described in the “Additional Information (Accounting Estimates Affected by the COVID-19 Pandemic)” section of the securities report for the previous consolidated fiscal year.」
The company stated that there had been no material changes from the previous consolidated fiscal year in the assumptions underlying accounting estimates concerning the spread and timing of the end of the infectious disease. - FY2023-Q2RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the assumptions, including the future spread and timing of the end of the COVID-19 pandemic, described in the “Additional Information (Accounting Estimates Affected by the COVID-19 Pandemic)” section of the securities report for the previous consolidated fiscal year.」
The company stated that there had been no material changes from the previous consolidated fiscal year in the assumptions underlying accounting estimates concerning the spread and timing of the end of the COVID-19 pandemic. - FY2023-Q1RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the assumptions, including the future spread and timing of the end of the COVID-19 pandemic, described in the “Additional Information (Accounting Estimates Affected by the COVID-19 Pandemic)” section of the securities report for the previous consolidated fiscal year.」
The company stated that there had been no material changes from the previous consolidated fiscal year in the assumptions underlying accounting estimates, including the future spread and timing of the end of the infectious disease. - FY2022First statedAnnual report
「However, the group assumes that economic activity will gradually pick up and recover moderately as the infectious disease gradually shows signs of improvement.」
While stating that it was difficult to predict when the COVID-19 pandemic would end, the company independently disclosed for the first time a gradual economic recovery as an assumption underlying its accounting estimates.