MS&Consulting (6555) · PolicyRestated
Change in deferred tax accounting resulting from the adoption of the amendments to IAS 12
First written in FY2024-Q1. 3 of 4 entries say "Restated". Latest entry: FY2025.
4entries
3years
0from disclosures
How it moved
Same theme, other companies
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".
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 29 companies compared. The sentences above are computed from all 29.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual report
「The company has applied International Accounting Standard 12, Income Taxes (revised May 2021, hereinafter IAS 12), from the 12th fiscal year.」
The adoption of the amendments to IAS 12 and disclosure of figures after adoption continue. - FY2024-Q3RestatedAnnual report
「The group has adopted IAS 12, Income Taxes (revised May 2021), from the first quarter of the consolidated fiscal year.」
The adoption of the amendments to IAS 12 and disclosure of figures after retrospective application continue. In the third quarter, the disclosed effects included a ¥695 thousand decrease in deferred tax assets and a ¥742 thousand decrease in retained earnings. - FY2024-Q2RestatedAnnual report
「The group has adopted IAS 12, Income Taxes (revised May 2021), from the first quarter of the consolidated fiscal year.」
The adoption of the amendments to IAS 12 and disclosure of figures after retrospective application continue. In the second quarter of the current consolidated fiscal year, the disclosed effects included a ¥592 thousand decrease in deferred tax assets and a ¥636 thousand decrease in retained earnings. - FY2024-Q1First statedAnnual report
「The Group has applied IAS 12, Income Taxes, revised in May 2021, from the first quarter of the current fiscal year.」
The amendments to IAS 12 clarifying the accounting treatment of deferred tax related to leases and decommissioning obligations were adopted from the first quarter. Figures for the same quarter of the previous year and the previous consolidated fiscal year reflect retrospective application.