Komori
Tdk (6762) · PolicyRestated

Adoption of Amendments to IAS 12

First written in FY2024-Q1. 3 of 4 entries say "Restated". Latest entry: FY2024.

4entries
2years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2024-Q1 – FY20242023: 220232024: 22024
Same theme, other companies
Change in Accounting Treatment for Deferred Tax Recognition Following the Clarification of IAS 12A theme 31 companies write about · 1 as a headwind · 0 as a tailwind

18 other companies' latest entry also says "Restated".

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Showing 14 of the 31 companies compared. The sentences above are computed from all 31.
Full recordFilings, disclosures and news, newest first
  1. FY2024RestatedAnnual report

    「The main standards applied from the current consolidated fiscal year are as follows.」

    The amendments to IAS 12 were applied, and the prior-year figures were restated. The consolidated financial statements were stated to have been subject to limited material impact.
  2. FY2024-Q3RestatedAnnual report

    「IAS 12 Income Taxes Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction There was no material impact on the condensed quarterly consolidated financial statements from applying the above standard.」

    The application of the amendments to IAS 12 and the explanation that there was no material impact on the condensed quarterly consolidated financial statements remain unchanged.
  3. FY2024-Q2RestatedAnnual report

    「IAS 12 Income Taxes Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction There was no material impact on the condensed quarterly consolidated financial statements from applying the above standard.」

    The amendments to IAS 12 were applied beginning with the first quarter of the current fiscal year, and the explanation that there was no material impact on the condensed quarterly consolidated financial statements remains unchanged.
  4. FY2024-Q1First statedAnnual report

    「IAS 12 Income Taxes Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction There was no material impact on the condensed quarterly consolidated financial statements from applying the above standard.」

    Beginning with the first quarter of the current fiscal year, IAS 12, which clarifies the accounting treatment of deferred tax on assets and liabilities arising from a single transaction, was applied. It was stated that there was no material impact on the financial statements.
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