Komori
Nippon Shinyaku (4516) · InitiativeRestated

Adoption of the Amendments to IAS 12

First written in FY2024-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024-Q3.

3entries
2years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2024-Q1 – FY2024-Q32023: 220232024: 12024
Same theme, other companies
Change in Accounting Treatment for Deferred Tax Recognition Following the Clarification of IAS 12A theme 33 companies write about · 1 as a headwind · 0 as a tailwind

19 other companies' latest entry also says "Restated".

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Showing 14 of the 33 companies compared. The sentences above are computed from all 33.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q3RestatedAnnual report

    「The Group has applied the following standards from the first quarter of the consolidated fiscal year. IFRS Overview of new and amended standards IAS 12 Income Taxes Clarification of the accounting treatment for deferred taxes related to leases and decommissioning obligations The application of the above standard had no material impact on the condensed quarterly consolidated financial statements.」

    The company applied the amended IAS 12 standard from the first quarter of the consolidated fiscal year and stated that it had no material impact on the condensed quarterly consolidated financial statements.
  2. FY2024-Q2RestatedAnnual report

    「Our Group has applied the following standards from the first quarter of the current consolidated fiscal period.」

    The company applied the amended IAS 12 standard from the first quarter of the consolidated fiscal year and stated that it had no material impact on the condensed quarterly consolidated financial statements.
  3. FY2024-Q1First statedAnnual report

    「The Group has applied the following standards from the first quarter of the consolidated fiscal year. IFRS Overview of new and amended standards IAS 12 Income Taxes Clarification of the accounting treatment for deferred taxes related to leases and decommissioning obligations The application of the above standard had no material impact on the condensed quarterly consolidated financial statements.」

    The company applied the amended IAS 12 standard clarifying the accounting treatment for deferred taxes related to leases and decommissioning obligations from the first quarter of the fiscal year ending March 2024. It stated that there was no material impact on the financial statements.
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Nippon Shinyaku's next results are scheduled for 2026-11-13. Read the earnings preview
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