Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 11 of 12 entries say "Restated". Latest entry: FY2021-Q3.
The whole theme swung hardest in 2024: 2 of 17 companies on the "Worse" side.
156 other companies' latest entry also says "Restated".
- FY2021-Q3RestatedAnnual report
「(Changes in accounting policies, etc.) There were no applicable items.」
It was stated that there were no changes in accounting policies or other applicable items, including the depreciation method for buildings and structures, during the cumulative third-quarter period. - FY2021-Q2RestatedAnnual report
「(Changes in accounting policies, etc.) There were no applicable items.」
It was stated that there were no changes in accounting policies or other applicable items, including the depreciation method for buildings and structures, during the cumulative second-quarter period. - FY2021-Q1RestatedAnnual report
「(Changes in accounting policies, etc.) There were no applicable items.」
It was stated that there were no changes in accounting policies or other applicable items, including the depreciation method for buildings and structures, during the cumulative first-quarter period. - FY2020-Q1RestatedAnnual report
「(Changes in accounting policies, etc.) There were no applicable items.」
It was stated that there were no changes in accounting policies or other applicable items, including the existing depreciation methods, during the cumulative first-quarter period. - FY2019-Q3RestatedAnnual report
「(Changes in accounting policies, etc.) There were no applicable items.」
It was stated that there were no changes in accounting policies or other applicable items, including the existing depreciation methods, during the cumulative third-quarter period. - FY2019-Q2RestatedAnnual report
「(Changes in accounting policies, etc.) There were no applicable items.」
It was stated that there were no changes in accounting policies or other applicable items, including the existing depreciation methods, during the cumulative second-quarter period. - FY2019-Q1RestatedAnnual report
「(Changes in accounting policies, etc.) There were no applicable items.」
It was stated that there were no changes in accounting policies or other applicable items, including the existing depreciation methods, during the cumulative first-quarter period. - FY2018RestatedAnnual 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 accounting policy under which the straight-line method is used for buildings and structures acquired on or after 1 April 2016 has been continued. - FY2018-Q3RestatedAnnual report
「(Changes in accounting policies, etc.) There were no applicable items.」
It was stated that there were no changes in accounting policies or other applicable items during the cumulative third-quarter period. - FY2018-Q2RestatedAnnual report
「(Changes in accounting policies, etc.) There were no applicable items.」
It was stated that there were no changes in accounting policies during the cumulative second-quarter period, other than the change in the depreciation method for buildings and structures applied in the first quarter. - FY2017-Q3RestatedAnnual report
「Following the revision of the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method in Connection with the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the fiscal year 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.」
The accounting policy change for buildings and structures, under which the depreciation method was changed from the declining-balance method to the straight-line method, was reiterated, and its impact on profit or loss was considered immaterial. - FY2017-Q2First statedAnnual report
「Following the revision of the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method in Connection with the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the fiscal year 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 buildings 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 impact on profit or loss was considered immaterial.