Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 17 of 18 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.
156 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The declining-balance method is used, except that the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The company continues to use the straight-line method for depreciating building fixtures and structures. - FY2024-Q3RestatedAnnual report
「(Changes in accounting policies) Not applicable.」
There were no changes in accounting policies in the third quarter, indicating that there were no material changes to the existing accounting policies, including the depreciation methods. - FY2024-Q2RestatedAnnual report
「(Changes in accounting policies) Not applicable.」
There were no changes in accounting policies in the second quarter, indicating that there were no material changes to the existing accounting policies, including the depreciation methods. - FY2024-Q1RestatedAnnual report
「(Changes in accounting policies) Not applicable.」
There were no changes in accounting policies in the first quarter, indicating that there were no material changes to the existing accounting policies, including the depreciation methods. - FY2022RestatedAnnual report
「The declining-balance method is used, except that the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The company continues to use the straight-line method for depreciating building fixtures and structures. - FY2021RestatedAnnual report
「The declining-balance method is used, except that the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The company continues to use the straight-line method for depreciating building fixtures and structures. - FY2020-Q3RestatedAnnual report
「(Changes in accounting policies) Not applicable.」
There were no changes in accounting policies in the third quarter, indicating that there were no material changes to the existing accounting policies, including the depreciation methods. - FY2020-Q1RestatedAnnual report
「(Changes in accounting policies) Not applicable.」
There were no changes in accounting policies in the first quarter, indicating that there were no material changes to the existing accounting policies, including the depreciation methods. - FY2019RestatedAnnual report
「The declining-balance method is used, except that the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The company continues to use the straight-line method for depreciating building fixtures and structures acquired on or after 1 April 2016. - FY2019-Q3RestatedAnnual report
「(Changes in accounting policies) Not applicable.」
The company states that there were no changes in accounting policies in the third quarter, indicating that there were no material changes to its accounting policies, including its existing depreciation methods. - FY2019-Q2RestatedAnnual report
「(Changes in accounting policies) Not applicable.」
The company states that there were no changes in its existing accounting policies, including its depreciation methods, in the second quarter. - FY2019-Q1RestatedAnnual report
「(Changes in accounting policies) Not applicable.」
The company states that there were no changes in its existing accounting policies, including its depreciation methods, in the first quarter. - FY2018RestatedAnnual report
「The declining-balance method is used, except that the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The company continues to use the straight-line method for depreciating building fixtures and structures acquired on or after 1 April 2016, under its existing depreciation policy. - FY2018-Q3RestatedAnnual report
「(Changes in accounting policies) None.」
The company states that there were no changes in accounting policies in the third quarter, indicating that there were no material changes to its accounting policies, including its existing depreciation methods. - FY2018-Q2RestatedAnnual report
「(Changes in accounting policies) None.」
The company states that there were no changes in accounting policies in the second quarter, indicating that there were no material changes to its accounting policies, including its existing depreciation methods. - FY2017RestatedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method.」
The company continues to report the change in accounting policy from the declining-balance method to the straight-line method for building fixtures and structures. - FY2017-Q3RestatedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method.」
The company continues to report the change in accounting policy from the declining-balance method to the straight-line method for building fixtures and structures. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Issue Task Force No. 32, 17 June 2016) from the first quarter of the current consolidated fiscal period and changed 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 the declining-balance method to the straight-line method. The Company states that the impact on earnings was immaterial.