Application of the Exception Relating to the Amendments to IAS 12 and the Pillar Two Model Rules
First written in FY2024-Q2. 1 of 2 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.
7 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The Group applies the amendments to IAS 12, “International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12),” published on 23 May 2023 (the “amended IAS 12”).」
Continued to apply the exception for the amendments to IAS 12 and the Pillar Two Model Rules in the full-year consolidated financial statements. - FY2024-Q2First statedAnnual report
「The Group applies the amendments to IAS 12, “International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12),” published on 23 May 2023 (the “amended IAS 12”). The Group applies the exception provided under the amended IAS 12 and does not recognize or disclose deferred taxes related to corporate income taxes arising from the tax legislation concerning the Pillar Two Model Rules.」
Applied the amendments to IAS 12 and, for the first time, stated an accounting policy of not recognizing or disclosing deferred taxes on corporate income taxes related to the Pillar Two Model Rules, based on the exception in the amended standard.