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Suzuden (7480) · PolicyRestated

Assumptions Used in Accounting Estimates Concerning COVID-19

First written in FY2021-Q1. 7 of 8 entries say "Restated". Latest entry: FY2023-Q1.

8entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY2023-Q12020: 220202021: 420212022: 22022
Same theme, other companies
Premises for Accounting Estimates Related to COVID-19A theme 56 companies write about · 25 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2023: 3 of 36 companies on the "Worse" side.

39 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 56 companies compared. The sentences above are computed from all 56.
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  1. FY2023-Q1RestatedAnnual report

    「There have been no material changes to the assumptions described in the section "Additional Information (Accounting Estimates Related to the Impact of the COVID-19 Pandemic)" of the annual securities report for the previous consolidated fiscal year.」

    The company continued to state that there had been no significant changes in the assumptions used for accounting estimates, including those concerning when the pandemic will subside.
  2. FY2022-Q3RestatedAnnual report

    「There have been no material changes to the assumptions described in the section "Additional Information (Accounting Estimates Related to the Impact of the COVID-19 Pandemic)" of the annual securities report for the previous consolidated fiscal year.」

    The company continued to state that there had been no significant changes in the assumptions used for accounting estimates, including those concerning when the pandemic will subside.
  3. FY2022-Q2RestatedAnnual report

    「There have been no material changes to the assumptions described in the section "Additional Information (Accounting Estimates Related to the Impact of the COVID-19 Pandemic)" of the annual securities report for the previous consolidated fiscal year.」

    The company continued to state that there had been no significant changes in the assumptions used for accounting estimates, including those concerning when the pandemic will subside.
  4. FY2022-Q1RestatedAnnual report

    「There have been no material changes to the assumptions described in the section "Additional Information (Accounting Estimates Related to the Impact of the COVID-19 Pandemic)" of the annual securities report for the previous consolidated fiscal year.」

    The company continued to state that there had been no significant changes in the assumptions used for accounting estimates, including those concerning when the pandemic will subside.
  5. FY2021RestatedAnnual report

    「The company currently believes that the assumptions used in accounting estimates have not been materially affected by the spread of COVID-19. However, because the impact of COVID-19 on economic activity involves substantial uncertainty, if the assumptions change depending on future developments, the group's financial position and operating results in the future could be affected.」

    The company continued to disclose that, although the assumptions used for accounting estimates related to the pandemic had no material impact at present, there remained future uncertainty and a possibility of an impact.
  6. FY2021-Q3RestatedAnnual report

    「There have been no significant changes in the assumptions, including those concerning when the COVID-19 pandemic will subside, described in the previous consolidated fiscal year's annual securities report under Additional Information (Accounting Estimates Related to the Impact of the Spread of COVID-19).」

    The company continued to state that there had been no significant changes in the assumptions used for accounting estimates, including those concerning when the pandemic will subside.
  7. FY2021-Q2RestatedAnnual report

    「There have been no significant changes in the assumptions, including those concerning when the COVID-19 pandemic will subside, described in the previous consolidated fiscal year's annual securities report under Additional Information (Accounting Estimates Related to the Impact of the Spread of COVID-19).」

    The company continued to state that there had been no significant changes from the previous year's annual securities report in the assumptions used for accounting estimates, including those concerning when the pandemic will subside.
  8. FY2021-Q1First statedAnnual report

    「There have been no significant changes in the assumptions, including those concerning when the COVID-19 pandemic will subside, described in the previous consolidated fiscal year's annual securities report under Additional Information (Accounting Estimates Related to the Impact of the Spread of COVID-19).」

    As additional information, the company disclosed that there had been no significant changes from the previous year's annual securities report in the assumptions used for accounting estimates, including those concerning when the pandemic will subside.
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Assumptions Used in Accounting Estimates Concerning COVID-19 | SUZUDEN CORPORATION (7480) | Komori