Food & Life Companies (3563) · PolicyRestated
Adoption of the amendments to IAS 12 on international tax reform and the Pillar Two model rules
First written in FY2023-Q3. 1 of 3 entries say "Achieved", first in FY2023. Latest entry: FY2024-Q2.
3entries
2years
0from disclosures
How it moved
Same theme, other companies
Application of Amendments to IAS 12 (International Tax Reform—Pillar Two)A theme 16 companies write about · 1 as a headwind · 0 as a tailwind
4 other companies' latest entry also says "Restated".
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 16 companies compared. The sentences above are computed from all 16.Full recordFilings, disclosures and news, newest first
- FY2024-Q2RestatedAnnual report
「当社グループは、第１四半期連結会計期間より、以下の基準を採用しております。」
IAS第12号改訂に基づく当初認識の免除規定および国際的な税制改革・第2の柱モデルルールに関する開示を第1四半期から適用し、遡及修正による繰延税金資産・負債等への影響を開示している。 - FY2023AchievedAnnual report
「当社グループは、当連結会計年度より、以下の基準を適用しております。」
IAS第12号改訂の国際的な税制改革・第2の柱モデルルールに関する一時的例外規定を当年度から適用し、財務諸表への重要な影響はないと記載している。 - FY2023-Q3First statedAnnual report
「Our Group has applied the following standard from the third quarter of the current consolidated fiscal period: IAS 12, Income Taxes—temporary exception from the recognition and disclosure requirements for deferred taxes related to taxes arising from legislation enacted to implement the international tax reform known as the Pillar Two model rules. The application had no material impact on these condensed quarterly consolidated financial statements.」
The Group applied the temporary exception under IAS 12 from the third quarter and stated that it had no material impact on the financial statements.