Uncertainty in Accounting Estimates Due to COVID-19
First written in FY2020-Q3. 6 of 8 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2023DroppedAnnual reportThe current annual securities report contains no additional information, as previously provided, regarding material uncertainties in accounting estimates based on assumptions concerning COVID-19.
- FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions described in the notes to the previous consolidated fiscal year’s securities report, including assumptions regarding the future spread and timing of containment of COVID-19.」
The company continues to state that there have been no material changes to the assumptions used in accounting estimates regarding COVID-19. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions described in the notes to the previous consolidated fiscal year’s securities report, including assumptions regarding the future spread and timing of containment of COVID-19.」
There have been no material changes to the assumptions used in accounting estimates regarding the spread and containment of COVID-19, including the timing thereof. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions described in the notes to the previous consolidated fiscal year’s securities report, including assumptions regarding the future spread and timing of containment of COVID-19.」
There have been no material changes to the assumptions underlying accounting estimates regarding the spread and timing of containment of COVID-19. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions described in the notes to the previous consolidated fiscal year’s securities report, including assumptions regarding the future spread and timing of containment of COVID-19.」
There have been no material changes to the assumptions underlying accounting estimates regarding the spread and timing of containment of COVID-19. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions described in the notes to the previous consolidated fiscal year’s securities report, including assumptions regarding the future spread and timing of containment of COVID-19.」
There have been no material changes to the assumptions underlying accounting estimates regarding the spread and timing of containment of COVID-19. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions described in the notes to the previous consolidated fiscal year’s securities report, including assumptions regarding the future spread and timing of containment of COVID-19.」
The company states that there have been no material changes from the previous fiscal year in the assumptions used for accounting estimates concerning COVID-19. - FY2020-Q3First statedAnnual report
「Because the impact of COVID-19 on economic activity is highly uncertain, changes in the above assumptions could affect the Company’s financial position and operating results in the future.」
We estimated the recoverability of deferred tax assets and impairment of fixed assets based on the impact of COVID-19, and disclosed the potential impact of changes in these assumptions on the future financial position and operating results as a new accounting risk.