Maintaining Accounting Assumptions Regarding the Impact of the Spread of COVID-19
First written in FY2021-Q2. 5 of 6 entries say "Restated". Latest entry: FY2022-Q3.
The whole theme swung hardest in 2025: 2 of 9 companies on the "Worse" side.
58 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of the spread of COVID-19 described under “Additional Information” (“Certain Assumptions Used in Accounting Estimates”) in the annual securities report for the previous consolidated fiscal year.」
It was stated that there had been no significant changes from the previous fiscal year's securities report in the assumptions underlying accounting estimates concerning the impact of the spread of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of the spread of COVID-19 described under “Additional Information” (“Certain Assumptions Used in Accounting Estimates”) in the annual securities report for the previous consolidated fiscal year.」
It was stated that there had been no significant changes from the previous fiscal year's securities report in the assumptions underlying accounting estimates concerning the impact of the spread of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of the spread of COVID-19 described under “Additional Information” (“Certain Assumptions Used in Accounting Estimates”) in the annual securities report for the previous consolidated fiscal year.」
It was stated that there had been no significant changes from the previous fiscal year's securities report in the assumptions underlying accounting estimates concerning the impact of the spread of COVID-19. - FY2021RestatedAnnual report
「Based on information and other factors from external sources, we have made accounting estimates on the assumption that economic activity in fiscal 2021 will remain on a recovery track.」
While acknowledging uncertainty regarding the spread and containment timeline of COVID-19, the Company has maintained its accounting assumption that economic activity in fiscal 2021 will remain on a recovery track. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of the spread of COVID-19 described under “Additional Information” (“Certain Assumptions Used in Accounting Estimates”) in the annual securities report for the previous consolidated fiscal year.」
It was stated that there had been no significant changes from the previous fiscal year's securities report in the assumptions underlying accounting estimates concerning the impact of the spread of COVID-19. - FY2021-Q2First statedAnnual report
「There have been no material changes to the assumptions regarding the impact of the spread of COVID-19 described under “Additional Information” (“Certain Assumptions Used in Accounting Estimates”) in the annual securities report for the previous consolidated fiscal year.」
It was stated that there had been no significant changes from the previous fiscal year's securities report in the assumptions underlying accounting estimates concerning the impact of the spread of COVID-19.