Accounting Estimates in Light of COVID-19
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
12 other companies' latest entry also says "Dropped".
- FY2023DroppedAnnual reportThe additional information on accounting estimates based on the assumption of COVID-19, which had been included through the previous quarterly report, was not included in the securities report for the current fiscal year.
- FY2021-Q3RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 used in making accounting estimates, as described in the additional information in the securities report for the previous consolidated fiscal year.」
The Company stated that there had been no material changes from the previous consolidated fiscal year to the assumptions used in making accounting estimates in light of COVID-19. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 used in making accounting estimates, as described in the additional information in the securities report for the previous consolidated fiscal year.」
The Company stated that there had been no material changes from the previous consolidated fiscal year to the assumptions used in making accounting estimates in light of COVID-19. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 used in making accounting estimates, as described in the additional information in the securities report for the previous consolidated fiscal year.」
The Company stated that there had been no material changes from the previous consolidated fiscal year to the assumptions used in making accounting estimates in light of COVID-19. - FY2020First statedAnnual report
「Accordingly, accounting estimates are being made for the next consolidated fiscal year on the assumption that economic activity will not return to the previous level.」
Because the timing of the end of the COVID-19 pandemic remains uncertain, estimates including impairment accounting for fixed assets are being made for the next consolidated fiscal year on the assumption that economic activity will not return to its previous level.