Members (2130) · InitiativeRestated
Changes to Deferred Tax Treatment Following Adoption of the IAS 12 Amendments
First written in FY2024-Q2. 1 of 2 entries say "Restated". Latest entry: FY2024-Q3.
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2years
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Change in Accounting Treatment for Deferred Tax Recognition Following the Clarification of IAS 12A theme 29 companies write about · 1 as a headwind · 0 as a tailwind
16 other companies' latest entry also says "Restated".
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Showing 14 of the 29 companies compared. The sentences above are computed from all 29.Full recordFilings, disclosures and news, newest first
- FY2024-Q3RestatedAnnual report
「The company has applied IAS 12 Income Taxes (revised May 2021) from the first quarter, and comparative analyses with the cumulative third quarter of the previous consolidated fiscal year and the previous consolidated fiscal year are based on figures after retrospective application. The application of this standard had no material impact on the condensed interim consolidated financial statements.」
The company continues to apply the amendments to IAS 12 from the first quarter and conduct comparative analyses using figures after retrospective application. It states that there was no material impact on the condensed interim consolidated financial statements. - FY2024-Q2First statedAnnual report
「From the first quarter of the current consolidated fiscal year, the group has applied IAS 12 Income Taxes (revised May 2021).」
The company adopted the amendments to IAS 12 from the first quarter of the fiscal year ending March 2024, transitioning to accounting that recognizes deferred tax liabilities and deferred tax assets arising from a single transaction. Prior-year figures were retrospectively restated, reducing deferred tax assets and retained earnings by ¥9.391 million.