Change in depreciation method for building fixtures and structures
First written in FY2016-Q3. 1 of 3 entries say "Dropped", first in FY2017-Q2. Latest entry: FY2017.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual 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.」
平成28年4月1日以降に取得した建物附属設備・構築物に定額法を適用する会計方針が、通期の重要な会計方針にも記載されている。 - FY2017-Q2当四半期の記載なしAnnual report前回開示された建物附属設備・構築物の減価償却方法変更について、当四半期報告書では新たな記載がない。撤回の明示はないため、当四半期における再掲がないという意味で記録する。
- FY2016-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 from the second quarter of the current consolidated accounting 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.」
The company 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 impact on the financial statements was described as immaterial.