Accounting Estimates Incorporating the Impact of COVID-19
First written in FY2021-Q1. 5 of 8 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
「There has been no material change from the previous consolidated fiscal year in the assumptions underlying the accounting estimates related to the spread of COVID-19.」
The assumption underlying the accounting estimates concerning the impact of COVID-19 has been reconfirmed as unchanged in any material respect from the previous consolidated fiscal year. - FY2023-Q2RestatedAnnual report
「There has been no material change from the previous consolidated fiscal year in the assumptions underlying the accounting estimates related to the spread of COVID-19.」
The assumption underlying the accounting estimates concerning the impact of COVID-19 has been reconfirmed as unchanged in any material respect from the previous consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「Although it is currently difficult to accurately predict when the impact of COVID-19 will subside, the Company has made accounting estimates based on the assumption that the impact will gradually recover. There has been no material change in this assumption from the previous consolidated fiscal year.」
The accounting estimate assumption that the impact of COVID-19 would gradually recover has been reconfirmed as unchanged in any material respect from the previous consolidated fiscal year. - FY2022-Q1RestatedAnnual report
「Accordingly, the Company has made accounting estimates based on the assumption that the impact of COVID-19 would gradually recover from the second half of fiscal 2021. There has been no material change in this assumption from the previous consolidated fiscal year.」
The accounting estimate assumption that the impact of COVID-19 would gradually recover from the second half of fiscal 2021 has been reconfirmed as unchanged from the previous consolidated fiscal year. - FY2021RestatedAnnual report
「Accordingly, the Company has made accounting estimates based on the assumption that the impact of COVID-19 would gradually recover from the second half of fiscal 2021.」
The accounting estimate assumption that the impact of COVID-19 would gradually recover from the second half of fiscal 2021 has been reconfirmed. - FY2021-Q3Further revision of the assumed timing of accounting-related recoveryAnnual report
「As a result, the Company has made accounting estimates based on the assumption that the impact of COVID-19 would gradually recover from the second half of fiscal 2021.」
The assumption has been revised from the previous quarter's assumption that the impact would continue for a certain period of the fiscal year ending March 2021 and gradually recover thereafter to an assumption that the impact would gradually recover from the second half of fiscal 2021. - FY2021-Q2Revision of the assumed timing of accounting-related recoveryAnnual report
「In light of the status of the spread of COVID-19 through the cumulative second quarter, the Company reviewed the assumptions, including the period of impact from the spread of COVID-19, described in the “Additional Information (Accounting Estimates Related to the Spread of COVID-19)” section of the securities report for the previous consolidated fiscal year. As a result, the Company has made accounting estimates based on the assumption that the impact of COVID-19 would continue for a certain period of the fiscal year ending March 2021 and gradually recover thereafter.」
The assumption from the previous quarter that the impact would continue through the first half of fiscal 2020 and gradually recover from the second half was reviewed, and the impact is now assumed to continue for a certain period of the fiscal year ending March 2021. The assumed recovery timing has changed. - FY2021-Q1First statedAnnual report
「The Group has made accounting estimates based on the assumption that the impact of COVID-19 would continue through the first half of fiscal 2020 and gradually recover from the second half.」
Accounting estimates have been made on the assumption that the impact of COVID-19 would continue through the first half of fiscal 2020 and gradually recover from the second half.