Change in depreciation method for building fixtures and structures
First written in FY2017-Q3. 4 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「However, 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 its policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2019RestatedAnnual report
「However, 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 building fixtures and structures acquired on or after 1 April 2016. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The company continues to use the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2017RestatedAnnual report
「Following amendments to the Corporation Tax Act, the company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) for the current consolidated fiscal year, 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 impact of this change on profit or loss for the current consolidated fiscal year is immaterial.」
The annual report reconfirms the accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, the company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) from the first quarter of the current consolidated fiscal 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. The impact of this change on profit or loss for the cumulative third quarter of the current consolidated fiscal period is immaterial.」
The company states that it 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.