Ono Pharmaceutical (4528) · PolicyRestated
Clarification of Deferred Tax Accounting through Application of Amendments to IAS 12
First written in FY2024-Q1. 1 of 2 entries say "Restated". Latest entry: FY2024.
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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
- FY2024RestatedAnnual report
「Beginning with the current fiscal year, the Group has applied the following standard. / IAS 12 / Income Taxes / Clarification of the accounting treatment for deferred taxes related to leases and decommissioning obligations」
The application of the amendments to IAS 12 and the clarification of deferred tax accounting related to leases and decommissioning obligations have been reconfirmed, with no material impact on the consolidated financial statements. - FY2024-Q1First statedAnnual report
「Beginning with the first quarter of the current fiscal year, the Group has applied the following standard. / IAS 12 / Income Taxes / Clarification of the accounting treatment for deferred taxes related to leases and decommissioning obligations / The application of the above standard has no material impact on the Group’s condensed interim consolidated financial statements.」
The amendments to IAS 12 were applied from the first quarter of the current fiscal year, clarifying the accounting treatment for deferred taxes related to leases and decommissioning obligations. It is stated that there was no material impact on the financial statements.