Adopting the Amendments to IAS 12
First written in FY2024-Q1. 3 of 4 entries say "Restated". Latest entry: FY2024.
16 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「当社グループは、IAS第12号「法人所得税」（2021年５月改訂）を当連結会計年度より適用しております。」
IAS第12号改訂の当連結会計年度からの適用と、リース・廃棄義務に関する繰延税金の認識明確化を継続して開示している。 - FY2024-Q3RestatedAnnual report
「The Group has applied the May 2021 amendments to IAS 12, Income Taxes, from the current consolidated fiscal year. The amendments clarify that when equal taxable and deductible temporary differences arise at the transaction date, as in the case of leases and decommissioning obligations, an entity recognizes the resulting deferred tax liabilities and deferred tax assets. The amendments had no material impact on the consolidated financial statements.」
IAS第12号改訂の当連結会計年度からの適用と、リース・廃棄義務に関する繰延税金の認識明確化を継続して開示している。 - FY2024-Q2RestatedAnnual report
「The Group has applied the May 2021 amendments to IAS 12, Income Taxes, from the current consolidated fiscal year. The amendments clarify that when equal taxable and deductible temporary differences arise at the transaction date, as in the case of leases and decommissioning obligations, an entity recognizes the resulting deferred tax liabilities and deferred tax assets. The amendments had no material impact on the consolidated financial statements.」
IAS第12号改訂の当連結会計年度からの適用と、リース・廃棄義務に関する繰延税金の認識明確化を継続して開示している。 - FY2024-Q1First statedAnnual report
「The Group has applied the May 2021 amendments to IAS 12, Income Taxes, from the current consolidated fiscal year. The amendments clarify that when equal taxable and deductible temporary differences arise at the transaction date, as in the case of leases and decommissioning obligations, an entity recognizes the resulting deferred tax liabilities and deferred tax assets. The amendments had no material impact on the consolidated financial statements.」
The Group applied the May 2021 amendments to IAS 12 from the current consolidated fiscal year, clarifying deferred-tax recognition for leases and decommissioning obligations. No material impact was reported.