Accounting estimates based on maintained assumptions regarding the timing of COVID-19 containment and other factors
First written in FY2021-Q1. 1 of 2 entries say "Restated". Latest entry: FY2021-Q3.
46 other companies' latest entry also says "Restated".
- FY2021-Q3RestatedAnnual report
「The company has made no significant changes to the accounting estimates and assumptions used in the "Analysis of Financial Position, Operating Results and Cash Flows by Management" section of the securities report for the previous fiscal year. For information on assumptions, including the future spread of COVID-19 and the timing of its containment, see "Part 4 Financial Information, 1 Quarterly Financial Statements, Notes" under "Additional Information."」
The company states that there have been no significant changes to its accounting estimates and assumptions and that it continues to use its assumptions regarding the spread of infectious disease and the timing of its containment. - FY2021-Q1First statedAnnual report
「The company has not changed the assumptions stated in the "Additional Information" section of the securities report for the previous fiscal year concerning the future spread of COVID-19 and the timing of its containment. In addition, based on operating results for the cumulative first quarter, it reviewed its accounting estimates, including deferred tax assets and impairment of fixed assets, and assessed those assets and others.」
The company is maintaining the previous fiscal year's assumptions regarding the spread of infectious disease and the timing of its containment, while reviewing estimates including deferred tax assets and impairment of fixed assets based on first-quarter operating results.