Continued Use of Accounting Estimate Assumptions Reflecting the Impact of COVID-19
First written in FY2021-Q1. 3 of 4 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2021RestatedAnnual report
「The company expects that the spread of COVID-19 will not have a material impact on accounting estimates, including the recoverability of deferred tax assets, for the current consolidated fiscal year. However, if COVID-19 spreads again in the future, it could affect the financial position and operating results of the group.」
The assumption that infectious diseases would not have a significant impact on accounting estimates for the current fiscal year, together with the potential impact on performance if infections re-expand, continues to be disclosed. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions described in the previous fiscal year’s annual securities report, including assumptions concerning the impact of the spread of COVID-19 and the timing of its containment.」
It has been reaffirmed that there were no significant changes from the end of the previous fiscal year in the accounting estimates and assumptions concerning the impact of the spread of COVID-19 and the timing of its containment. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions described in the previous fiscal year’s annual securities report, including assumptions concerning the impact of the spread of COVID-19 and the timing of its containment.」
It has been reaffirmed that there were no significant changes from the end of the previous fiscal year in the accounting estimates and assumptions concerning the impact of the spread of COVID-19 and the timing of its containment. - FY2021-Q1First statedAnnual report
「There have been no material changes to the assumptions described in the previous fiscal year’s annual securities report, including assumptions concerning the impact of the spread of COVID-19 and the timing of its containment.」
For the first time in the quarter, the company explicitly stated that assumptions concerning the impact and containment of COVID-19 had not materially changed from the end of the previous fiscal year.