Change to the straight-line method for depreciating building fixtures and structures
First written in FY2017-Q2. 2 of 3 entries say "Restated". Latest entry: FY2017.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- 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.」
建物附属設備・構築物の減価償却方法を定率法から定額法へ変更した会計方針を継続記載している。 - FY2017-Q3RestatedAnnual report
「In response to amendments to the Corporation Tax Act, the company and its domestic consolidated subsidiaries applied the Practical Solution on Changes in Depreciation Method in Response to the 2016 Tax Reform (Practical Response Report No. 32, dated 17 June 2016) from the first quarter of the consolidated fiscal year under review, changing the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
建物附属設備および構築物の減価償却方法を定率法から定額法に変更した会計方針が継続記載された。 - FY2017-Q2First statedAnnual report
「In response to amendments to the Corporation Tax Act, the company and its domestic consolidated subsidiaries applied the Practical Solution on Changes in Depreciation Method in Response to the 2016 Tax Reform (Practical Response Report No. 32, dated 17 June 2016) from the first quarter of the consolidated fiscal year under review, changing the depreciation method for building improvements 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、定率法から定額法への変更を適用した。利益等への影響は軽微と記載されている。