Uncertainty in Accounting Estimates Resulting from the Spread of COVID-19
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2022DroppedAnnual report
「(Additional Information) There are no applicable matters.」
The company no longer provides separate additional information on the accounting estimates and assumptions based on the spread of COVID-19, stating that there are no applicable matters. - FY2021-Q3RestatedAnnual report
「There were no material changes from the information described under “Additional Information” in the securities report for the previous consolidated fiscal year regarding the accounting estimates concerning the impact of the spread of COVID-19 during the current third quarter consolidated accounting period and the assumptions used in those estimates.」
The company reconfirmed that there had been no material changes from the previous consolidated fiscal year in the accounting estimates based on the assumption that the impact of COVID-19 would continue. - FY2021-Q2RestatedAnnual report
「There were no material changes from the information described under “Additional Information” in the securities report for the previous consolidated fiscal year regarding the accounting estimates concerning the impact of the spread of COVID-19 during the current second quarter consolidated accounting period and the assumptions used in those estimates.」
The company reconfirmed that there had been no material changes from the previous consolidated fiscal year in the accounting estimates based on the assumption that the impact of COVID-19 would continue. - FY2021-Q1RestatedAnnual report
「There were no material changes from the information described under “Additional Information” in the securities report for the previous consolidated fiscal year regarding the accounting estimates concerning the impact of the spread of COVID-19 during the current first quarter consolidated accounting period and the assumptions used in those estimates.」
The company reconfirmed that there had been no material changes from the previous consolidated fiscal year in the accounting estimates based on the assumption that the impact of COVID-19 would continue. - FY2020First statedAnnual report
「In making accounting estimates, including assessing the recoverability of deferred tax assets, the Group has determined that accurate and reasonable calculations are currently difficult due to the spread of COVID-19. Nevertheless, based on information available when preparing the consolidated financial statements, it has appropriately made these estimates on the assumption that the impact will continue for a certain period of the following consolidated fiscal year.」
The company made accounting estimates, including the recoverability of deferred tax assets, on the assumption that the impact of COVID-19 would continue for a certain period of the following consolidated fiscal year.