Application of the IAS 12 Amendments to Foreign Consolidated Subsidiaries
First written in FY2024-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024-Q3.
3 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「Overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied International Accounting Standard IAS 12, "Income Taxes" (revised in May 2021), from the beginning of the first-quarter consolidated accounting period.」
The overseas consolidated subsidiaries have continued applying the revised IAS 12, and its impact on the quarterly consolidated financial statements has been described as immaterial. - FY2024-Q2RestatedAnnual report
「Overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied International Accounting Standard IAS 12, "Income Taxes" (revised in May 2021), from the beginning of the first-quarter consolidated accounting period.」
The overseas consolidated subsidiaries have continued applying the revised IAS 12, and its impact on the quarterly consolidated financial statements has been described as immaterial. - FY2024-Q1First statedAnnual report
「Overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied International Accounting Standard IAS 12, "Income Taxes" (revised in May 2021), from the beginning of the current first-quarter consolidated accounting period.」
An overseas consolidated subsidiary applied the revised IAS 12 from the beginning of the current quarter and prepared financial statements after retrospective application. The impact on the financial statements was described as immaterial.