Change in the Depreciation Method for Structures to the Straight-Line Method
First written in FY2017-Q2. 2 of 3 entries say "Restated". 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
「The depreciation method for structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method.」
The accounting policy of changing the depreciation method for structures from the declining-balance method to the straight-line method continues to be applied. - FY2017-Q3RestatedAnnual report
「Following the revision of the Corporation Tax Act, the company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) in the first quarter of the consolidated fiscal year, and changed the depreciation method for 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 structures from the declining-balance method to the straight-line method continues to be disclosed. - FY2017-Q2First statedAnnual report
「Following the revision of the Corporation Tax Act, the company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) in the first quarter of the consolidated fiscal year, and changed the depreciation method for structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The depreciation method for structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. It states that there was no impact on profit or loss.