Continued accounting estimates concerning the timing of the containment of COVID-19 and related matters
First written in FY2021-Q2. 3 of 4 entries say "Restated". Latest entry: FY2022-Q1.
The whole theme swung hardest in 2025: 2 of 10 companies on the "Worse" side.
74 other companies' latest entry also says "Restated".
- FY2022-Q1RestatedAnnual report
「We adopted the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other related standards from the beginning of the first quarter of the current fiscal year. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」
No material changes, including changes concerning the timing of the containment of the infection, are described in the accounting estimates associated with the adoption of the new accounting standards. - FY2021RestatedAnnual report
「The impact of the spread of COVID-19 on the Group is currently considered minor. Accordingly, it has been determined that there is no material impact on accounting estimates.」
The assumption that the impact of COVID-19 is minor and has no material impact on accounting estimates remains in place. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the containment of COVID-19, and the accounting estimates described in the additional information section of the annual securities report for the previous consolidated fiscal year.」
It has been reconfirmed that there have been no material changes since the previous consolidated fiscal year to the assumptions, including the timing of the containment of COVID-19, or to the accounting estimates. - FY2021-Q2First statedAnnual report
「There have been no material changes to the assumptions, including the timing of the containment of COVID-19, and the accounting estimates described in the additional information section of the annual securities report for the previous consolidated fiscal year.」
The additional information states that there have been no material changes since the previous consolidated fiscal year to the assumptions, including the timing of the containment of COVID-19, or to the accounting estimates.