Business and Accounting Impacts of COVID-19
First written in FY2021-Q1. 3 of 5 entries say "Restated". Latest entry: FY2022-Q1.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2022-Q1RestatedAnnual report
「However, this infectious disease has had a broad impact on the economy and corporate activities, and it is difficult to predict how it will spread or when it will subside. Based on information from external sources, the company has therefore prepared accounting estimates, including future cash flows for impairment accounting for fixed assets and the recoverability of deferred tax assets, on the assumption that the impact will continue for a certain period of fiscal 2021. However, the impact of the spread of this infectious disease remains subject to many uncertainties and may affect the financial position and operating results of the group.」
The business and accounting impacts of COVID-19 continue on the premise that there have been no material changes to the accounting assumption that those impacts will continue. - FY2021MaterialisedAnnual report
「However, the impact of the spread of this infectious disease remains subject to many uncertainties and may affect the financial position and operating results of the group.」
The impact of COVID-19 continued, including increased hospital visits and insurance claims resulting from more time spent at home, effects on accounting estimates, and payments of condolence money to policyholders, with actual effects on the business and accounting. - FY2021-Q3RestatedAnnual report
「No material changes have been made to the assumptions regarding the impact of COVID-19 described in the "Additional Information" section of the annual securities report for the previous fiscal year.」
The company stated that there had been no material changes to the accounting assumption that COVID-19 would continue for a certain period of fiscal 2021. - FY2021-Q2RestatedAnnual report
「No material changes have been made to the assumptions regarding the impact of COVID-19 described in the "Additional Information" section of the annual securities report for the previous fiscal year.」
The company stated that there had been no material changes to the accounting assumption that COVID-19 would continue for a certain period of fiscal 2021 or to the premises concerning the related uncertainties. - FY2021-Q1First statedAnnual report
「However, this infectious disease has had a broad impact on the economy and corporate activities, and it is difficult to predict how it will spread or when it will subside. Based on information from external sources, the company has therefore prepared accounting estimates, including future cash flows for impairment accounting for fixed assets and the recoverability of deferred tax assets, on the assumption that the impact will continue for a certain period of fiscal 2021. However, the impact of the spread of this infectious disease remains subject to many uncertainties and may affect the financial position and operating results of the group.」
The company made accounting estimates for impairment of fixed assets and the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 would continue for a certain period of fiscal 2021. It disclosed the uncertainty of the impact and the possibility of effects on operating results.