Link and Motivation (2170) · InitiativeRestated
Application of the Amendments to IAS 12 and Retrospective Restatement
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
3entries
1years
0from disclosures
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Same theme, other companies
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
- FY2023-Q3RestatedAnnual report
「当社グループは、第１四半期連結会計期間より、以下の基準を適用しております。IAS第12号 法人所得税（2021年５月改訂）」
IAS第12号改訂の適用と遡及修正の内容を第3四半期でも継続して開示している。 - FY2023-Q2RestatedAnnual report
「当社グループは、第１四半期連結会計期間より、以下の基準を適用しております。IAS第12号 法人所得税（2021年５月改訂）」
IAS第12号改訂の適用と遡及修正の内容を第2四半期でも継続して開示している。 - FY2023-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, our group has applied the following standard: IAS 12, Income Taxes, amended in May 2021. The amendments were applied retrospectively, and the condensed quarterly consolidated financial statements and consolidated financial statements for the prior-year quarter and previous consolidated fiscal year reflect the retrospective application.」
The May 2021 amendments to IAS 12 were applied from the first quarter of 2023, clarifying the accounting treatment of deferred tax related to leases and decommissioning obligations.