Change in Depreciation Method for Building Improvements and Structures
First written in FY2017-Q3. 5 of 6 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 1 of 12 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「However, the straight-line method is used for buildings, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The depreciation policy of using the straight-line method for building fixtures, structures and other assets continues to apply. - FY2022RestatedAnnual report
「However, the straight-line method is used for buildings, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The depreciation policy of using the straight-line method for building fixtures, structures and other assets continues to apply. - FY2021RestatedAnnual report
「However, the straight-line method is used for buildings, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The depreciation policy of using the straight-line method for building fixtures, structures and other assets continues to apply. - FY2018RestatedAnnual report
「However, the straight-line method is used for buildings, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy following the change in the depreciation method for building fixtures, structures and other assets continues to apply. - FY2017RestatedAnnual report
「In accordance with amendments to the Corporation Tax Act, the company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform during the consolidated fiscal year and changed the depreciation method for building附属設備 and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be disclosed in the annual financial statements. - FY2017-Q3First statedAnnual report
「In accordance with revisions 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 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.」
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.