Assumption That the Impact of COVID-19 on Accounting Estimates Is Limited
First written in FY2021-Q2. 7 of 8 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2023: 3 of 36 companies on the "Worse" side.
39 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「Although uncertainty remains regarding the timing of the end of the COVID-19 pandemic, no significant impact on our business performance had been observed as of the end of the current fiscal year. Accordingly, we assumed that the impact of the pandemic was limited and judged that it would not have a material impact on accounting estimates.」
Although uncertainty regarding the timing of the end of the pandemic was acknowledged, the assumption that its impact on accounting estimates was limited remained in place. - FY2023-Q3RestatedAnnual report
「Although uncertainty remains regarding the timing of the end of the COVID-19 pandemic, no significant impact on our business performance had been observed as of the end of the current third-quarter accounting period. Accordingly, we assumed that the impact of the pandemic was limited and judged that it would not have a material impact on accounting estimates.」
Although uncertainty regarding the timing of the end of the pandemic was acknowledged, the assumption that its impact on accounting estimates was limited remained in place. - FY2023-Q2RestatedAnnual report
「Although uncertainty remains regarding the timing of the end of the COVID-19 pandemic, no significant impact on our business performance had been observed as of the end of the current second-quarter accounting period. Accordingly, we assumed that the impact of the pandemic was limited and judged that it would not have a material impact on accounting estimates.」
Although uncertainty regarding the timing of the end of the pandemic was acknowledged, the assumption that its impact on accounting estimates was limited remained in place. - FY2023-Q1RestatedAnnual report
「Although uncertainty remains regarding the timing of the end of the COVID-19 pandemic, no significant impact on our business performance had been observed as of the end of the current first-quarter accounting period. Accordingly, we assumed that the impact of the pandemic was limited and judged that it would not have a material impact on accounting estimates.」
Although uncertainty regarding the timing of the end of the pandemic was acknowledged, the assumption that its impact on accounting estimates was limited remained in place. - FY2022-Q2RestatedAnnual report
「Although uncertainty remains regarding the timing of the end of the COVID-19 pandemic, no significant impact on our business performance had been observed as of the end of the current second-quarter accounting period. Accordingly, we assumed that the impact of the pandemic was limited and judged that it would not have a material impact on accounting estimates.」
Although uncertainty regarding the timing of the end of the pandemic was acknowledged, the assumption that its impact on accounting estimates was limited remained in place. - FY2022-Q1RestatedAnnual report
「Although uncertainty remains regarding the timing of the end of the COVID-19 pandemic, no significant impact on our business performance had been observed as of the end of the current first-quarter accounting period. Accordingly, we assumed that the impact of the pandemic was limited and judged that it would not have a material impact on accounting estimates.」
Although uncertainty regarding the timing of the end of the pandemic was acknowledged, the assumption that its impact on accounting estimates was limited remained in place. - FY2021-Q3RestatedAnnual report
「Although uncertainty remains regarding the timing of the end of the COVID-19 pandemic, no significant impact on our business performance had been observed as of the end of the current third-quarter accounting period. Accordingly, we assumed that the impact of the pandemic was limited and judged that it would not have a material impact on accounting estimates.」
The assumption that the impact of COVID-19 was limited and would not have a material impact on accounting estimates remained in place. - FY2021-Q2First statedAnnual report
「Although uncertainty remains regarding the timing of the end of the COVID-19 pandemic, no significant impact on our business performance had been observed as of the end of the current second-quarter accounting period. Accordingly, we assumed that the impact of the pandemic was limited and judged that it would not have a material impact on accounting estimates.」
Although uncertainty regarding the timing of the end of the COVID-19 pandemic was acknowledged, additional information stated the judgment that its impact on business performance was assumed to be limited and would not have a material impact on accounting estimates.