Nissan Securities Group (8705) · PolicyRestated
Reflecting the Impact of Infectious Diseases in Accounting Estimates
First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2022-Q1.
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Accounting Estimates Based on Assumptions Regarding COVID-19A theme 597 companies write about · 468 as a headwind · 0 as a tailwind
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- FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions, including those regarding the future spread of COVID-19 and the timing of its containment, described in the section “Accounting Estimates Related to the Impact of the Spread of COVID-19” under “Additional Information” in the annual securities report for the fiscal year ended March 2021 (16th fiscal year).」
The Company reconfirms that there has been no material change from the previous fiscal year in the assumptions for reflecting the impact of the infectious disease in accounting estimates. - FY2021First statedAnnual report
「The Group has reflected in its accounting estimates the impact over a certain period, approximately 1 year, as assessed at the time the consolidated financial statements were prepared.」
While stating that it is difficult to reliably predict the spread of COVID-19 or when it will subside, the Company discloses its treatment of reflecting the impact over approximately 1 year in its accounting estimates.