Accounting estimates based on the impact of COVID-19
First written in FY2021-Q1. 7 of 9 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2023-Q3RestatedAnnual report
「During the third quarter consolidated cumulative period, there were no significant changes to the assumptions concerning the impact of the spread of COVID-19 described in the notes on significant accounting estimates in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no significant changes in the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2023-Q2RestatedAnnual report
「During the second quarter consolidated cumulative period, there were no significant changes to the assumptions concerning the impact of the spread of COVID-19 described in the notes on significant accounting estimates in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no significant changes since the end of the previous consolidated fiscal year in the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「During the first quarter consolidated accounting period, there were no significant changes to the assumptions concerning the impact of the spread of COVID-19 described in the notes on significant accounting estimates in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no significant changes since the end of the previous consolidated fiscal year in the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2022RestatedAnnual report
「Although the timing of the end of the impact of COVID-19 remains uncertain, the group has made accounting estimates based on the assumption that conditions will gradually begin to recover.」
While acknowledging uncertainty regarding when the pandemic will end, the company has continued its policy of making accounting estimates based on the assumption of a gradual recovery. - FY2022-Q2RestatedAnnual report
「During the second quarter consolidated cumulative period, there were no significant changes to the assumptions concerning the impact of the spread of COVID-19 described in the notes on significant accounting estimates in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no significant changes in the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「During the first quarter consolidated accounting period, there were no significant changes to the assumptions concerning the impact of the spread of COVID-19 described in the notes on significant accounting estimates in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no significant changes since the end of the previous consolidated fiscal year in the assumptions underlying accounting estimates concerning the impact of COVID-19. - FY2021Specifying the assumptions underlying estimatesAnnual report
「The group expects the uncertain business environment to continue for the next 1 year, after which it assumes that conditions will gradually begin to recover, and has made accounting estimates on that basis.」
The company specified the accounting estimate assumption that the uncertain environment caused by COVID-19 would continue for the next 1 year, followed by a gradual recovery. - FY2021-Q2RestatedAnnual report
「Based on the assumption that the impact would continue for a certain period during the fiscal year ending March 2021, accounting estimates, including the recoverability of deferred tax assets, have been made using information available at the current time. There have been no significant changes since the end of the previous consolidated fiscal year.」
The company has maintained its policy of making accounting estimates based on the assumption that the impact of COVID-19 would continue for a certain period during the fiscal year ending March 2021. - FY2021-Q1First statedAnnual report
「Based on the assumption that the impact would continue for a certain period during the fiscal year ending March 2021, accounting estimates, including the recoverability of deferred tax assets, have been made using information available at the current time.」
The company assumed that the impact of COVID-19 would continue for a certain period during the fiscal year ending March 2021 and estimated the recoverability of deferred tax assets and other items. It states that there have been no significant changes since the end of the previous consolidated fiscal year.