Assumptions Regarding the Subsiding of COVID-19 Impacts and Uncertainty in Accounting Estimates
First written in FY2021-Q1. 9 of 11 entries say "Restated". Latest entry: FY2023-Q3.
39 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions described in the “Additional Information” section of the securities report for the previous consolidated fiscal year, under “Accounting Estimates Related to the Impact of the Spread of COVID-19.”」
The Company continues to apply, without material change, the assumptions underlying the accounting estimates regarding the timing and impact of the subsiding COVID-19 pandemic. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions described in the “Additional Information” section of the securities report for the previous consolidated fiscal year, under “Accounting Estimates Related to the Impact of the Spread of COVID-19.”」
The Company states that there have been no material changes from the previous fiscal year to the assumptions underlying the accounting estimates regarding the timing and impact of the subsiding COVID-19 pandemic. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions described in the “Additional Information” section of the securities report for the previous consolidated fiscal year, under “Accounting Estimates Related to the Impact of the Spread of COVID-19.”」
The Company states that there have been no material changes from the previous fiscal year to the assumptions underlying the accounting estimates regarding the timing and impact of the subsiding COVID-19 pandemic. - FY2022RestatedAnnual report
「Although it remains difficult to predict when the spread of COVID-19 will subside or the extent of its impact, the Group is making accounting estimates, including impairment of fixed assets, including goodwill, impairment of investment securities and the recoverability of deferred tax assets, based on the assumption, judging from the current situation, that it will continue for at least a certain period.」
The Company continues to disclose the assumption that the impact of the infectious disease will continue for at least a certain period, along with the associated uncertainty, as it did in the previous fiscal year. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions described in the “Additional Information” section of the securities report for the previous consolidated fiscal year, under “Accounting Estimates Related to the Impact of the Spread of COVID-19.”」
The Company states that there have been no material changes from the previous year's securities report to the assumptions underlying its accounting estimates related to the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions described in the “Additional Information” section of the securities report for the previous consolidated fiscal year, under “Accounting Estimates Related to the Impact of the Spread of COVID-19.”」
The Company states that there have been no material changes from the previous year's securities report to the assumptions underlying its accounting estimates related to the impact of the infectious disease. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions described in the “Additional Information” section of the securities report for the previous consolidated fiscal year, under “Accounting Estimates Related to the Impact of the Spread of COVID-19.”」
The Company states that there have been no material changes from the previous year's securities report to the assumptions underlying its accounting estimates related to the impact of COVID-19. - FY2021SoftenedAnnual report
「Although it remains difficult to predict when the spread of COVID-19 will subside or the extent of its impact, the Group is making accounting estimates, including impairment of fixed assets, including goodwill, impairment of investment securities and the recoverability of deferred tax assets, based on the assumption that the situation will continue for at least a certain period from the current situation.」
The explanation has changed from the previous quarters' assumption that the situation would subside by the end of the current fiscal year and recover gradually from the following fiscal year to one based on the difficulty of predicting when it will subside and the assumption that it will continue for at least a certain period. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the subsiding impact of COVID-19, and the accounting estimates described under “Additional Information” in the quarterly report for the first quarter of the current consolidated fiscal year.」
The Company continues to apply the assumption regarding the timing of the subsiding impact of COVID-19 and the related accounting estimates without material change. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions, including the timing of the subsiding impact of COVID-19, and the accounting estimates described under “Additional Information” in the quarterly report for the first quarter of the current consolidated fiscal year.」
The Company states that there have been no material changes to the assumption that COVID-19 will subside by the end of the current consolidated fiscal year and that the economy will gradually recover from the following consolidated fiscal year, or to the related accounting estimates. - FY2021-Q1First statedAnnual report
「Although the spread of COVID-19 has affected economic and business activity, the Group has made accounting estimates, including the recoverability of deferred tax assets, based on the assumption that the situation will subside by the end of the current consolidated fiscal year and that the economy will gradually recover from the following consolidated fiscal year. As the impact of COVID-19 on economic activity remains highly uncertain, changes in the above assumption could affect the Group's financial position and operating results in the future.」
The Company is making accounting estimates based on the assumption that the impact of the infectious disease will subside by the end of the current fiscal year and that the economy will gradually recover from the following fiscal year, and has newly disclosed the potential impact of changes in that assumption on its financial position and operating results.