Accounting Assumptions Regarding the Timing of the End of COVID-19
First written in FY2021-Q1. 8 of 10 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 2 of 10 companies on the "Worse" side.
19 other companies' latest entry also says "Dropped".
- FY2023DroppedAnnual report
「(Additional information) There are no applicable matters.」
The accounting assumptions regarding when the COVID-19 pandemic would subside, which had previously been disclosed, were not included in the additional information for the current fiscal year. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the containment of COVID-19, stated under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The explanation that there had been no material changes in the accounting assumptions, including assumptions regarding when the COVID-19 pandemic would subside, has continued. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the containment of COVID-19, stated under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The explanation that there had been no material changes in the accounting assumptions, including assumptions regarding when the COVID-19 pandemic would subside, has continued. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the containment of COVID-19, stated under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The explanation that there had been no material changes in the accounting assumptions, including assumptions regarding when the COVID-19 pandemic would subside, has continued. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the containment of COVID-19, stated under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The explanation that there had been no material changes in the accounting assumptions, including assumptions regarding when the COVID-19 pandemic would subside, has continued. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the containment of COVID-19, stated under Additional Information in the annual securities report for the previous consolidated fiscal year.」
There had been no material changes from the previous consolidated fiscal year in the accounting assumptions, including assumptions regarding when the COVID-19 pandemic would subside. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the containment of COVID-19, stated under Additional Information in the annual securities report for the previous consolidated fiscal year.」
There had been no material changes from the previous consolidated fiscal year in the accounting assumptions, including assumptions regarding when the COVID-19 pandemic would subside. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the containment of COVID-19, stated under Additional Information in the annual securities report for the previous consolidated fiscal year.」
There had been no material changes from the previous consolidated fiscal year in the accounting assumptions, including assumptions regarding when the COVID-19 pandemic would subside. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the containment of COVID-19, stated under Additional Information in the annual securities report for the previous consolidated fiscal year.」
There had been no material changes from the previous consolidated fiscal year in the accounting assumptions, including assumptions regarding when the COVID-19 pandemic would subside. - FY2021-Q1First statedAnnual report
「There have been no material changes to the assumptions, including the timing of the containment of COVID-19, stated under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The Company disclosed that there had been no material changes from the previous consolidated fiscal year in the accounting assumptions, including assumptions regarding when the COVID-19 pandemic would subside.