Change in Depreciation Method for Building Improvements and Structures
First written in FY2017-Q4. 2 of 3 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「定率法を採用しております。建物(建物附属設備を除く)並びに2016年４月１日以降に取得した建物附属設備及び構築物については定額法を採用しております。」
建物附属設備・構築物等について、取得時期に応じて定率法または定額法を適用する会計方針を継続している。 - FY2017RestatedAnnual report
「For building attachments and structures acquired on or after 1 April 2016, we have changed the depreciation method from the declining-balance method to the straight-line method.」
The accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be disclosed. - FY2017-Q4First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Method Associated with the 2016 Tax Reform (Practical Issue Task Force No. 32, 17 June 2016) from the first quarter accounting period, changing the depreciation method for building fixtures and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
平成28年4月1日以後に取得した建物附属設備及び構築物について、減価償却方法を定率法から定額法へ変更した。四半期財務諸表への影響は軽微と記載している。