Continued Use of Accounting Estimate Assumptions Related to COVID-19
First written in FY2021-Q1. 11 of 13 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2023: 3 of 36 companies on the "Worse" side.
39 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「There were no material changes during the interim consolidated accounting period to the Group’s accounting estimates or the assumptions used in those estimates.」
The Company states that there have been no material changes to its accounting estimates or the underlying assumptions. - FY2024-Q3RestatedAnnual report
「There were no material changes during the nine months ended 31 December to the Group’s accounting estimates or the assumptions used in those estimates.」
The company states that there have been no material changes to the accounting estimates or their assumptions. - FY2024-Q1RestatedAnnual report
「Although production constraints due to the semiconductor supply shortage showed signs of recovery during the three months ended 30 June in connection with accounting estimates, including impairment of fixed assets, the situation remains uncertain. Accordingly, there have been no material changes to the assumptions concerning the effects of the semiconductor supply problem described under “Significant Accounting Estimates” in the securities report for the previous consolidated fiscal year.」
The Company states that, although production constraints due to the semiconductor supply shortage showed signs of recovery, the situation remains uncertain and there have been no material changes to the assumptions underlying accounting estimates. - FY2023-Q3RestatedAnnual report
「In making accounting estimates, including impairment of fixed assets, for the nine months ended 31 December, there were no material changes to the assumptions concerning the effects of COVID-19 and the semiconductor supply problem described under “Significant Accounting Estimates” in the securities report for the previous consolidated fiscal year.」
The Company states that there have been no material changes to the assumptions underlying accounting estimates concerning COVID-19 and the semiconductor supply problem. - FY2023-Q2RestatedAnnual report
「In making accounting estimates, including impairment of fixed assets, for the six months ended 30 September, there were no material changes to the assumptions concerning the effects of COVID-19 and the semiconductor supply problem described under “Significant Accounting Estimates” in the securities report for the previous consolidated fiscal year.」
The Company states that there have been no material changes to the effects of COVID-19 and the semiconductor supply problem on accounting estimates. - FY2023-Q1RestatedAnnual report
「In making accounting estimates, including impairment of fixed assets, for the three months ended 30 June, there were no material changes to the assumptions concerning the effects of COVID-19 and the semiconductor supply problem described under “Significant Accounting Estimates” in the securities report for the previous consolidated fiscal year.」
The Company states that there have been no material changes from the previous consolidated fiscal year to the effects of COVID-19 and the semiconductor supply problem on accounting estimates. - FY2022RestatedAnnual report
「Based on external information available at present, the Group makes accounting estimates on the assumption that these effects will continue for a certain period of the following consolidated fiscal year, the fiscal year ending March 2023, in making judgments concerning accounting estimates.」
The Company describes the accounting estimate assumption that the effects of COVID-19 and the semiconductor supply shortage will continue for a certain period of the fiscal year ending March 2023. - FY2022-Q2RestatedAnnual report
「In making accounting estimates, including impairment of fixed assets, for the six months ended 30 September, there were no material changes to the assumptions concerning the effects of COVID-19 and the semiconductor supply problem described under “Significant Accounting Estimates” in the securities report for the previous consolidated fiscal year.」
The Company states that there have been no material changes to the assumptions underlying accounting estimates concerning the effects of COVID-19 and the semiconductor supply problem. - FY2022-Q1RestatedAnnual report
「In making accounting estimates, including impairment of fixed assets, for the three months ended 30 June, there were no material changes to the assumptions concerning the effects of COVID-19 and the semiconductor supply problem described under “Significant Accounting Estimates” in the securities report for the previous consolidated fiscal year.」
The Company states that there have been no material changes to the assumptions underlying accounting estimates concerning the effects of COVID-19 and the semiconductor supply problem. - FY2021Addition of the semiconductor supply shortage to the assumptions underlying accounting estimatesAnnual report
「The spread of COVID-19 continues, and the automotive industry is experiencing semiconductor supply shortages. Accounting estimates are based on the assumption that these effects will continue for a certain period of the following consolidated fiscal year, the fiscal year ending March 2022.」
The Company has added the semiconductor supply shortage and the assumption that its effects will continue into the following fiscal year to the previous assumption concerning the timing of the end of the pandemic. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the “Additional Information: Accounting Estimates Related to the Spread of COVID-19” section of the securities report for the previous consolidated fiscal year.」
The Company states that there have been no material changes from the previous year’s securities report to the assumptions underlying accounting estimates concerning the expected timing of the end of the COVID-19 pandemic and other matters. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the “Additional Information: Accounting Estimates Related to the Spread of COVID-19” section of the securities report for the previous consolidated fiscal year.」
The Company states that there have been no material changes from the previous year’s securities report to the assumptions underlying accounting estimates concerning the expected timing of the end of the COVID-19 pandemic and other matters. - FY2021-Q1First statedAnnual report
「There have been no material changes to the assumptions, including the expected timing of the end of the COVID-19 pandemic, described in the “Additional Information: Accounting Estimates Related to the Spread of COVID-19” section of the securities report for the previous consolidated fiscal year.」
The Company states that there have been no material changes from the previous year’s securities report to the assumptions underlying accounting estimates concerning the expected timing of the end of the COVID-19 pandemic and other matters.