Changes in Deferred Tax Accounting Resulting from the Application of the Amendments to IAS 12
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
16 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The Group has applied IAS 12, Income Taxes (revised May 2021), from the current consolidated fiscal year, and comparative analysis with the previous consolidated fiscal year is based on figures after retrospective application.」
The Company continues to disclose the application of the amendments to IAS 12, the retrospective restatement of the previous year's financial statements, and the impact on deferred tax assets and liabilities, among other items. - FY2023-Q3RestatedAnnual report
「IAS 12, Income Taxes (revised May 2021), has been applied from the first quarter of the consolidated fiscal year, and comparative analysis with the previous third-quarter cumulative consolidated period and the previous consolidated fiscal year is based on figures after retrospective application. The application of this standard has no material impact on these condensed quarterly consolidated financial statements.」
The Company continues to disclose the application of the amendments to IAS 12 and comparisons based on figures after retrospective application. - FY2023-Q2RestatedAnnual report
「The Group has applied IAS 12, Income Taxes (revised May 2021), from the first quarter of the consolidated fiscal year.」
The Company continues to disclose the application of the amendments to IAS 12 and the retrospective restatement of the previous year's financial statements. It states that the application has no material impact on these condensed quarterly consolidated financial statements. - FY2023-Q1First statedAnnual report
「The Group has applied IAS 12, Income Taxes (revised May 2021), from the current first quarter of the consolidated fiscal year.」
The amended IAS 12 was applied from the first quarter of 2023, and the financial statements for the previous consolidated fiscal year were retrospectively restated. The disclosed impact on total equity was ¥178 million, including a ¥77 million decrease in deferred tax assets, a ¥101 million increase in deferred tax liabilities and a ¥150 million decrease in retained earnings.