Accounting Estimates Based on the Assumption that the Impact of COVID-19 Will Continue Until the Second Quarter
First written in FY2021-Q1. 4 of 11 entries say "Restated". Latest entry: FY2024-Q2.
The whole theme swung hardest in 2026: 3 of 7 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The Company states that there have been no material changes to its accounting estimates or the underlying assumptions. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 described in the "Additional Information" section of the securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates regarding the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 described in the "Additional Information" section of the securities report for the previous consolidated fiscal year.」
The company has reconfirmed that there have been no material changes to the assumptions underlying its accounting estimates regarding the impact of COVID-19. - FY2022Updated accounting assumptionsAnnual report
「Accounting estimates are based on the assumption that, although the impact of COVID-19 is immaterial in some businesses, it will continue for a certain period after the end of the current consolidated fiscal year in some businesses.」
The company has updated its accounting assumption to one under which the impact of COVID-19 will continue for a certain period after the end of the current consolidated fiscal year in some businesses. - FY2022-Q3Updated accounting assumptionsAnnual report
「Regarding the impact of COVID-19, the company had assumed at the end of the previous consolidated fiscal year that the impact would continue, broadly, through the first quarter of the current consolidated fiscal year. In light of subsequent infection trends and the impact on the Group, it has changed the assumption to one under which the impact is immaterial in some businesses, while in some businesses it will continue for a certain period after the end of the third quarter of the current consolidated fiscal year.」
The company has updated its assumption to one under which the impact of COVID-19 will continue for a certain period after the end of the third quarter in some businesses. It states that this has no impact on accounting estimates. - FY2022-Q2Updated accounting assumptionsAnnual report
「Regarding the impact of COVID-19, the company had assumed at the end of the previous consolidated fiscal year that the impact would continue, broadly, through the first quarter of the current consolidated fiscal year. In light of subsequent infection trends and the impact on the Group, it has changed the assumption to one under which the impact is immaterial in some businesses, while in some businesses it will continue for a certain period after the end of the second quarter of the current consolidated fiscal year.」
The company updated its assumption to one under which the impact of COVID-19 will continue for a certain period after the end of the second quarter in some businesses. It states that this has no impact on accounting estimates. - FY2022-Q1Change in accounting assumptionsAnnual report
「Regarding the impact of COVID-19, the company had assumed at the end of the previous consolidated fiscal year that the impact would continue, broadly, through the first quarter of the current consolidated fiscal year. In light of subsequent infection trends and the impact on the Group, it has changed the assumption to one under which the impact is immaterial in some businesses, while in some businesses it will continue for a certain period after the end of the first quarter of the current consolidated fiscal year.」
The assumption was changed from one under which the impact of COVID-19 would continue through the first quarter of the current consolidated fiscal year to one under which it would continue for a certain period after the end of the first quarter in some businesses. - FY2021Updated accounting assumptionsAnnual report
「Accounting estimates are based on the assumption that the impact of COVID-19 will continue, broadly, through the first quarter of the following consolidated fiscal year.」
The company has updated its accounting estimates to assume that the impact of COVID-19 will continue through the first quarter of the following consolidated fiscal year. - FY2021-Q3RestatedAnnual report
「At the end of the third quarter of the current consolidated fiscal year, the company continued to make accounting estimates based on this assumption.」
The company continued to apply at the end of the third quarter the assumption that the impact of COVID-19 would continue for a certain period after the end of the second quarter in some businesses. - FY2021-Q2Change in accounting assumptionsAnnual report
「Regarding the impact of COVID-19, the company had assumed at the end of the previous consolidated fiscal year and the end of the first quarter of the current consolidated fiscal year that the impact would continue, broadly, through the second quarter of the current consolidated fiscal year. In light of subsequent infection trends and the impact on the Group, it has changed the assumption to one under which the impact is immaterial or businesses recover gradually in some cases, while in some businesses it will continue for a certain period after the end of the second quarter of the current consolidated fiscal year.」
The company changed its previous assumption that the impact of COVID-19 would continue through the second quarter and now assumes that it will continue for a certain period after the end of the second quarter in some businesses. It states that this has no impact on accounting estimates. - FY2021-Q1First statedAnnual report
「Accounting estimates are based on the assumption that the impact of COVID-19 will continue, broadly, through the second quarter of the current consolidated fiscal year.」
The company has made estimates regarding impairment accounting for fixed assets and the recoverability of deferred tax assets, among other matters, based on the assumption that the impact of COVID-19 will continue, broadly, through the second quarter of the current consolidated fiscal year.