Accounting Estimates Related to the Impact of COVID-19
First written in FY2021-Q1. 6 of 8 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2023: 3 of 36 companies on the "Worse" side.
39 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The spread of COVID-19 has affected economic and corporate activity not only in Japan but also overseas, and it remains difficult to predict the future spread of infections and the timing of containment. Regarding the impact on the Group's business performance, the company prepared its accounting estimates on the assumption that conditions would gradually recover.」
While assuming that the impact of COVID-19 would gradually recover, the company continued to disclose the uncertainty surrounding the spread of infections and the timing of containment. - FY2022-Q3RestatedAnnual report
「There has been no material change in the assumptions stated in the previous fiscal year's securities report under Additional Information (Accounting Estimates Related to the Impact of COVID-19), including assumptions concerning the future spread of COVID-19 and the timing of its containment.」
The company stated that there had been no material change from the previous fiscal year in the assumptions underlying its accounting estimates concerning the spread of COVID-19 and the timing of its containment. - FY2022-Q2RestatedAnnual report
「There has been no material change in the assumptions stated in the previous fiscal year's securities report under Additional Information (Accounting Estimates Related to the Impact of COVID-19), including assumptions concerning the future spread of COVID-19 and the timing of its containment.」
The company stated that there had been no material change from the previous fiscal year in the assumptions underlying its accounting estimates concerning the spread of COVID-19 and the timing of its containment. - FY2022-Q1RestatedAnnual report
「There has been no material change in the assumptions stated in the previous fiscal year's securities report under Additional Information (Accounting Estimates Related to the Impact of COVID-19), including assumptions concerning the future spread of COVID-19 and the timing of its containment.」
The company stated that there had been no material change from the previous fiscal year in the assumptions underlying its accounting estimates concerning the spread of COVID-19 and the timing of its containment. - FY2021SoftenedAnnual report
「The spread of COVID-19 has affected economic and corporate activity not only in Japan but also overseas, making it difficult to predict when the spread will end completely. Regarding the impact on the Group's business performance, the company prepared its accounting estimates on the assumption that conditions would gradually recover.」
The previously stated time frame of “during the fiscal year ending February 2021” has been removed, and the wording of the assumption has been softened to “gradually recover.” - FY2021-Q3RestatedAnnual report
「The spread of COVID-19 has affected economic and corporate activity not only in Japan but also overseas, making it difficult to predict when the situation will be fully brought under control. Regarding the impact on the Group's business performance, the company prepared its accounting estimates on the assumption that conditions would gradually recover during the fiscal year ending February 2021, despite a temporary impact. These estimates are based on information available at present, but changes in conditions going forward may affect the Group's financial position and operating results.」
The company has maintained its explanation that its accounting estimates are based on the assumption that the impact of COVID-19 will gradually recover during the fiscal year ending February 2021. - FY2021-Q2RestatedAnnual report
「Regarding the impact on the Group's business performance, the company prepared its accounting estimates on the assumption that conditions would gradually recover during the fiscal year ending February 2021, despite a temporary impact. These estimates are based on information available at present, but changes in conditions going forward may affect the Group's financial position and operating results.」
The company has maintained its explanation that its accounting estimates are based on the assumption that the impact of COVID-19 will gradually recover during the fiscal year ending February 2021. - FY2021-Q1First statedAnnual report
「Regarding the impact on the Group's business performance, the company prepared its accounting estimates on the assumption that conditions would gradually recover during the fiscal year ending February 2021, despite a temporary impact. These estimates are based on information available at present, but changes in conditions going forward may affect the Group's financial position and operating results.」
Regarding the impact of COVID-19, the company prepared its accounting estimates on the assumption that conditions would gradually recover during the fiscal year ending February 2021, while also stating that the Group's financial position and operating results could be affected depending on future conditions.