AB&Company (9251) · PolicyFirst stated

Application of the Amendments to IAS 12 and Retrospective Treatment

First written in FY2024-Q1. . Latest entry: FY2024-Q1.

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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

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Showing 14 of the 29 companies compared. The sentences above are computed from all 29.

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FY2024-Q1First statedAnnual report
「The Group has applied International Accounting Standard 12, Income Taxes (revised in May 2021, hereinafter “IAS 12, Income Taxes”), from the cumulative first-quarter period of the seventh fiscal year. Accordingly, the figures for the key management indicators and other items for the cumulative first-quarter period of the sixth fiscal year and the sixth fiscal year reflect the effects of retrospective treatment.」
The amendments to IAS 12 were applied from the current first quarter, and retrospective treatment was reflected in the figures for the previous first quarter and the previous consolidated fiscal year.

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