M3 (2413) · PolicyAchieved
Application of the Amendments to IAS 12
First written in FY2023. 1 of 2 entries say "Achieved", first in FY2024. Latest entry: FY2024.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Application of the temporary exception for Pillar Two under IAS 12A theme 25 companies write about · 1 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.
1 other company's latest entry also says "Achieved".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 25 companies compared. The sentences above are computed from all 25.Full recordFilings, disclosures and news, newest first
- FY2024AchievedAnnual report
「当社グループは、2023年４月１日を適用開始日として、単一の取引から生じた資産及び負債に係る繰延税金の会計処理の明確化を行ったIAS第12号「法人所得税」の改訂を適用しています。なお、当該会計方針の変更による重要な影響はありません。」
前期に初めて開示したIAS第12号改訂を2023年4月1日から適用し、会計方針の変更による重要な影響はないと説明した。 - FY2023First statedAnnual report
「The following standard has been applied from the current consolidated fiscal year: Amendments to IAS 12, “Income Taxes.”」
The Company initially disclosed the application of the amendments to IAS 12, “Income Taxes,” from the current consolidated fiscal year.