Japan Transcity (9310) · InitiativeRestated
Application of IAS 12 at Overseas Subsidiaries
First written in FY2024-Q1. 1 of 2 entries say "Restated". Latest entry: FY2024-Q3.
2entries
2years
0from disclosures
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Application of IAS 12 to Overseas Consolidated SubsidiariesA theme 4 companies write about · 0 as a headwind · 0 as a tailwind
3 other companies' latest entry also says "Restated".
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Full recordFilings, disclosures and news, newest first
- FY2024-Q3RestatedAnnual report
「At overseas consolidated subsidiaries applying IFRS, IAS 12, “Income Taxes” (revised in May 2021; hereinafter, the “standard”), has been applied from the beginning of the first quarter of the consolidated fiscal year. Accordingly, deferred tax assets related to leases have been recognized.」
The company continues to disclose the application of IAS 12 from the beginning of the first quarter of the consolidated fiscal year at overseas consolidated subsidiaries and the recognition of deferred tax assets related to leases. The impact of retrospective application on the quarterly consolidated financial statements is described as immaterial. - FY2024-Q1First statedAnnual report
「At overseas consolidated subsidiaries applying IFRS, IAS 12, “Income Taxes” (revised in May 2021; hereinafter, the “standard”), has been applied from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, deferred tax assets related to leases have been recognized.」
At overseas consolidated subsidiaries applying IFRS, IAS 12, “Income Taxes,” was applied from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets related to leases were recognized. The impact of retrospective application was described as immaterial.