Application of IAS 12, Income Taxes
First written in FY2024-Q1. 3 of 4 entries say "Restated". Latest entry: FY2024.
3 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied IAS 12, “Income Taxes” (revised May 2021), from the beginning of the current consolidated fiscal year.」
The company has continued to disclose the application of IAS 12 by its overseas consolidated subsidiaries and considers the impact on the consolidated financial statements immaterial. - FY2024-Q3RestatedAnnual report
「The overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied IAS 12, “Income Taxes” (revised May 2021), from the beginning of the first quarter of the consolidated fiscal year.」
The application of IAS 12, “Income Taxes,” which began in FY2024-Q1, and the accounting treatment recognizing deferred tax liabilities and assets have continued. - FY2024-Q2RestatedAnnual report
「The overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied IAS 12, “Income Taxes” (revised May 2021), from the beginning of the first quarter of the consolidated fiscal year.」
The application of IAS 12, “Income Taxes,” which began in FY2024-Q1, and the accounting treatment recognizing deferred tax liabilities and assets have continued. - FY2024-Q1First statedAnnual report
「The overseas consolidated subsidiaries that apply International Financial Reporting Standards have applied IAS 12, “Income Taxes” (revised May 2021), from the beginning of the first quarter of the current consolidated fiscal year.」
The overseas consolidated subsidiaries began applying IAS 12, “Income Taxes,” and transitioned to accounting treatment that recognizes deferred tax liabilities and assets for transactions giving rise to equal taxable and deductible temporary differences. The impact on the financial statements is considered immaterial.