Change in depreciation method for building fixtures and structures
First written in FY2017-Q2. 1 of 2 entries say "Restated". Latest entry: FY2017-Q3.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2017-Q3RestatedAnnual report
「Following an amendment to the Corporation Tax Act, the Company applied in the first-quarter accounting period the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016), 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.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method has been restated, and the impact on profit or loss is described as immaterial. - FY2017-Q2First statedAnnual report
「Following an amendment to the Corporation Tax Act, the Company applied in the first-quarter accounting period the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016), 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.」
For building fixtures and structures acquired on or after 1 April 2016, the depreciation method was changed from declining balance to straight line, with an immaterial impact on earnings.