Accounting Estimates Based on the Assumption that the Impact of COVID-19 Is Immaterial
First written in FY2020. 12 of 14 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2026-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
会計上の見積りおよびその仮定について、前事業年度から重要な変更がないとされた。 - FY2025-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
会計上の見積りおよびその仮定について、前事業年度から重要な変更がないとされた。 - FY2024-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
会計上の見積りおよびその仮定について、前事業年度から重要な変更がないとされた。 - FY2023DroppedAnnual report前期まで記載されていた新型コロナウイルス感染症の影響を軽微と仮定した会計上の見積りは、当有価証券報告書の重要な会計上の見積りとしては確認できない。
- FY2023-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
会計上の見積りおよびその仮定について、前事業年度から重要な変更がないとされた。 - FY2023-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
会計上の見積りおよびその仮定について、前事業年度から重要な変更がないとされた。 - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions regarding the effects of COVID-19 described in the additional information section of the securities report for the previous consolidated fiscal year under “Accounting estimates related to the effects of COVID-19.”」
新型コロナウイルス感染症の影響に関する会計上の見積りの仮定について、重要な変更がないことが再確認された。 - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the effects of COVID-19 described in the additional information section of the securities report for the previous consolidated fiscal year under “Accounting estimates related to the effects of COVID-19.”」
新型コロナウイルス感染症の影響に関する会計上の見積りの仮定について、重要な変更がないことが再確認された。 - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding the effects of COVID-19 described in the additional information section of the securities report for the previous consolidated fiscal year under “Accounting estimates related to the effects of COVID-19.”」
新型コロナウイルス感染症の影響に関する会計上の見積りの仮定について、前事業年度から重要な変更がないことを再確認した。 - FY2021RestatedAnnual report
「新型コロナウイルス感染症について、今後の広がり方や収束時期を予測することは困難ですが、当連結会計年度における当社グループの事業活動へ与える影響は限定的であります。したがって、当連結会計年度においては、新型コロナウイルス感染症の影響は軽微であると仮定して会計上の見積りを行っております。」
感染症の影響を軽微と仮定して会計上の見積りを行う方針を継続した。長期化・深刻化時の財務諸表への影響可能性も記載された。 - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions regarding the effects of COVID-19 described in the additional information section of the securities report for the previous consolidated fiscal year under “Accounting estimates related to the effects of COVID-19.”」
新型コロナウイルス感染症の影響に関する会計上の見積りの仮定について、前事業年度から重要な変更がないことを再確認した。 - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the effects of COVID-19 described in the additional information section of the securities report for the previous consolidated fiscal year under “Accounting estimates related to the effects of COVID-19.”」
The Company reaffirmed that there were no material changes to the assumptions used in accounting estimates concerning the impact of COVID-19. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding the effects of COVID-19 described in the additional information section of the securities report for the previous consolidated fiscal year under “Accounting estimates related to the effects of COVID-19.”」
新型コロナウイルス感染症の影響に関する会計上の見積りの仮定について、前事業年度から重要な変更がないと再確認した。 - FY2020First statedAnnual report
「Although it is difficult to predict how COVID-19 will spread or when it will subside, its impact on the group's business activities during the consolidated fiscal year is limited. Accordingly, the company made accounting estimates on the assumption that the impact of COVID-19 would be minor during the consolidated fiscal year. However, if the impact becomes prolonged or more severe and disrupts the group's business activities, it could materially affect the consolidated financial statements from the following consolidated fiscal year onward.」
While stating that the spread and timing of the resolution of the infection were difficult to predict, the company made accounting estimates on the assumption that its impact on the consolidated fiscal year would be minor, and disclosed the possibility of a material impact on future financial statements if the effects became prolonged or more severe.