Accounting Estimates Incorporating the Impact of COVID-19
First written in FY2021-Q1. 2 of 3 entries say "Restated". Latest entry: FY2021-Q3.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
35 other companies' latest entry also says "Restated".
- FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions concerning the future spread and containment timing of COVID-19 and other matters described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year, under “Assumptions concerning the impact of COVID-19 when making accounting estimates.”」
The Group is reconfirming that there have been no material changes to the accounting assumptions concerning the spread and containment timing of the infection. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions concerning the future spread and containment timing of COVID-19 and other matters described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year, under “Assumptions concerning the impact of COVID-19 when making accounting estimates.”」
The Group is reconfirming that there have been no material changes to the accounting assumptions concerning the spread and containment timing of the infection. - FY2021-Q1First statedAnnual report
「There have been no material changes to the assumptions concerning the future spread and containment timing of COVID-19 and other matters described in the “Additional Information” section of the annual securities report for the previous consolidated fiscal year, under “Assumptions concerning the impact of COVID-19 when making accounting estimates.”」
The Group disclosed that there were no material changes to the previous fiscal year’s assumptions concerning the spread and containment timing of the infection and reflected differences in impact by business segment and assumptions of a gradual recovery in accounting estimates, including impairment testing of fixed assets.